Aircraft: eligible
Aircraft are specifically named as eligible and sit in Class 9 (25%).
Examples of aircraft and aviation equipment
- aircraft used in the business
- drones used commercially (often Class 8 or 50)
Planning tip
Personal use of a corporate aircraft creates a taxable benefit. Track business use carefully.
CCA Class 9 · regular rate 25% declining balance · half-year rule normally applies in year one.
Calculate the deduction on aircraft and aviation equipment
Worked examples (Ontario)
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction, small business rate | Tax reduction, general rate |
|---|---|---|---|---|
| $25,000 | $3,125 | $25,000 | $2,800 | $6,625 |
| $100,000 | $12,500 | $100,000 | $11,200 | $26,500 |
| $250,000 | $31,250 | $250,000 | $28,000 | $66,250 |
Aircraft by province
- Aircraft in Alberta
- Aircraft in British Columbia
- Aircraft in Saskatchewan
- Aircraft in Manitoba
- Aircraft in Ontario
- Aircraft in Quebec
- Aircraft in New Brunswick
- Aircraft in Nova Scotia
- Aircraft in Prince Edward Island
- Aircraft in Newfoundland and Labrador
- Aircraft in Yukon
- Aircraft in Northwest Territories
- Aircraft in Nunavut
Free: the Year-End Purchase Checklist (PDF)
One page. What qualifies, what does not, the 'available for use' trap, and the seven questions to ask your accountant before you buy. No spam, unsubscribe any time.
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.