Commercial vehicles (vans, pickups, work trucks) in British Columbia

A British Columbia corporation buying cargo vans, pickups and work trucks 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 British Columbia: 11.0% on small business income and 27.0% at the general rate.

The government has said 'certain vehicles in Classes 10 and 10.1' are excluded. Passenger vehicles over the Class 10.1 cost limit are the clearest exclusion. Cargo vans, pickups used primarily for business and vehicles that are not passenger vehicles are expected to qualify, but confirm the final legislation with your accountant.

Commercial vehicles (vans, pickups, work trucks) in British Columbia

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	$2,750	$6,750	$1,010
$100,000	$15,000	$100,000	$11,000	$27,000	$4,039
$250,000	$37,500	$250,000	$27,500	$67,500	$10,099

BC's PST generally applies to equipment purchases and is added to the capital cost you can write off. The passenger-vehicle definition turns on seating, cargo use and business-use percentage in the year of purchase. Document the business use from day one.

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