Aircraft in Quebec

A Quebec corporation buying aircraft and aviation equipment on or after September 15, 2026 can deduct 100% of the cost in the year the property is available for use. Combined tax rates in Quebec: 11.2% on small business income and 26.5% at the general rate.

Read this before relying on the Quebec figures. Quebec has not confirmed it will follow the federal Mega Deduction, so the tax reductions here apply the 100% deduction to the federal share only (9% small business, 15% general) and leave Quebec's own share on its existing schedule. If Quebec harmonizes, that share would be deducted in full too, worth up to $2,200 (small business) or $11,500 (general) more per $100,000, less what its existing rules already allow in year one. What we know so far.

Does Quebec follow the federal rule? Not confirmed Quebec does not adopt federal tax changes automatically and has not published details for this measure. The federal portion of the saving is firm; the Quebec portion is not. Details and sources

Aircraft in Quebec

Worked examples

Purchase	Old year-one deduction	New year-one deduction	Tax reduction (small business)	Tax reduction (general rate)	NPV benefit (general)
$25,000	$3,125	$25,000	$2,319	$4,109	$710
$100,000	$12,500	$100,000	$9,275	$16,438	$2,840
$250,000	$31,250	$250,000	$23,188	$41,094	$7,101

Quebec administers its own corporate income tax and is not part of the federal collection agreement, so its rates are not in the Canada Revenue Agency table. Confirm the current rate and whether Quebec harmonizes with this federal measure before relying on these figures. Personal use of a corporate aircraft creates a taxable benefit. Track business use carefully.

What sales tax does to your deductible cost in Quebec

Quebec charges GST 5% + QST 9.975% on most equipment purchases. A business registered for GST/HST recovers that tax through input tax credits, so it is not part of the capital cost and not part of what you deduct. Enter the price before tax in the calculator. Quebec sales tax is recoverable by registrants through input tax refunds, so like GST it stays out of the capital cost.

If you are not registered for GST/HST, the tax you cannot recover does form part of the capital cost. Most businesses buying equipment at this level are registered.

Free: the Year-End Purchase Checklist (PDF)

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The 46-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.
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