Buildings and additions in Yukon
A Yukon corporation buying buildings, additions and structural alterations on or after September 15, 2026 cannot use the Mega Deduction; regular Class 1 / 3 CCA at 4% still applies. Combined tax rates in Yukon: 9.0% on small business income and 27.0% at the general rate.
Buildings and additions in Yukon
Worked examples
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction (small business) | Tax reduction (general rate) | NPV benefit (general) |
|---|---|---|---|---|---|
| $25,000 | $500 | $500 | $45 | $135 | $0 |
| $100,000 | $2,000 | $2,000 | $180 | $540 | $0 |
| $250,000 | $5,000 | $5,000 | $450 | $1,350 | $0 |
Yukon charges 0% on small business income. Split contracts so that equipment installed in a building is invoiced separately from the structural work. The equipment qualifies even though the building does not.
See also: all assets in Yukon · Buildings and additions in other provinces
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.
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- 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.
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- 30-day action plan for purchases that must be delivered and installed before your fiscal year-end.
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