Construction and contractor equipment in Yukon
A Yukon corporation buying excavators, lifts and contractor 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 Yukon: 9.0% on small business income and 27.0% at the general rate.
Construction and contractor equipment 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 | $3,750 | $25,000 | $2,250 | $6,750 | $1,010 |
| $100,000 | $15,000 | $100,000 | $9,000 | $27,000 | $4,039 |
| $250,000 | $37,500 | $250,000 | $22,500 | $67,500 | $10,099 |
Yukon charges 0% on small business income. Rent-to-own arrangements only produce a CCA claim once you own the asset. A straight lease is a current expense with no write-off of the purchase price.
See also: all assets in Yukon · Construction and contractor 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
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- 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.
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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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