Eligible assets by CCA class
The Mega Deduction covers most depreciable property acquired on or after September 15, 2026. Click any category for the rules, examples and a calculator pre-set to that class.
| Asset | Class | Regular rate | Status |
|---|---|---|---|
| Computer equipment | 50 | 55% | Eligible |
| Software | 12 / 10 | 100% | Eligible |
| Manufacturing and processing equipment | 43 / 53 | 30% | Eligible |
| General equipment, tools and furniture | 8 | 20% | Eligible |
| Commercial vehicles (vans, pickups, work trucks) | 10 | 30% | Likely eligible |
| Heavy trucks and tractors | 16 | 40% | Eligible |
| Zero-emission vehicles | 54 / 55 | 30% | Eligible |
| Patents, licences and acquired IP | 44 | 25% | Eligible |
| Clean energy and energy conservation equipment | 43.1 / 43.2 | 30% | Eligible |
| Data network infrastructure | 46 | 30% | Eligible |
| Farm machinery | 10 / 8 | 30% | Eligible |
| Construction and contractor equipment | 38 / 8 | 30% | Eligible |
| Medical and dental equipment | 8 | 20% | Eligible |
| Restaurant and hospitality equipment | 8 | 20% | Eligible |
| Media production equipment | 8 / 50 | 20% | Eligible |
| Aircraft | 9 | 25% | Eligible |
| Buildings and additions | 1 / 3 | 4% | Excluded |
| Goodwill, franchises and licences (Class 14.1) | 14.1 | 5% | Excluded |
| Passenger vehicles (Class 10.1) | 10.1 | 30% | Excluded |
The Mega Deduction Year-End Playbook
Everything you need to walk into your accountant's office with a plan instead of a question. Built for owner-managed Canadian businesses that expect a profitable 2026.
- Excel purchase planner with every province's rates and every CCA class pre-loaded. Model up to 12 purchases, see the year-one deduction, tax reduction and 10-year comparison for each.
- The 41-page Playbook (PDF): eligibility by asset class, the exclusions, 'available for use' rules, financing vs. leasing, recapture risk, CCPC vs. sole proprietor, and worked examples for 12 industries.
- Accountant brief template (Word): a one-page memo you fill in and send so your accountant can confirm the plan in one email instead of a meeting.
- 30-day action plan for purchases that must be delivered and installed before your fiscal year-end.
$97$47 CAD one-time, instant download
Secure checkout by Stripe. Files delivered immediately after payment. Not tax advice; every plan should be confirmed by your accountant.