Clean energy and energy conservation equipment in New Brunswick
A New Brunswick corporation buying solar, storage and efficiency 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 New Brunswick: 11.5% on small business income and 29.0% at the general rate.
Clean energy and energy conservation equipment in New Brunswick
Worked examples
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction (small business) | Tax reduction (general rate) | NPV benefit (general) |
|---|---|---|---|---|---|
| $25,000 | $3,750 | $25,000 | $2,875 | $7,250 | $1,085 |
| $100,000 | $15,000 | $100,000 | $11,500 | $29,000 | $4,339 |
| $250,000 | $37,500 | $250,000 | $28,750 | $72,500 | $10,847 |
New Brunswick's 14% general rate is among the highest, which makes accelerated deductions worth more to larger corporations here. Stack the deduction with any available clean technology ITC. The credit reduces the capital cost for CCA purposes, so run the numbers both ways.
See also: all assets in New Brunswick · Clean energy and energy conservation equipment 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.
- 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.
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Secure checkout by Stripe. Files delivered immediately after payment. Not tax advice; every plan should be confirmed by your accountant.