Heavy trucks and tractors: eligible
Class 16 covers freight trucks and tractors rated for highway use at 40%. Trucking operators buying units in the fall now get the whole purchase against this year's income.
Examples of heavy trucks and highway tractors
- highway tractors for hauling freight
- heavy-duty trucks over 11,788 kg
- taxis and rental vehicles
Planning tip
A unit delivered and plated before year-end is available for use even if it has not started a route.
CCA Class 16 · regular rate 40% declining balance · half-year rule normally applies in year one.
Calculate the deduction on heavy trucks and highway tractors
Worked examples (Ontario)
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction, small business rate | Tax reduction, general rate |
|---|---|---|---|---|
| $25,000 | $5,000 | $25,000 | $2,800 | $6,625 |
| $100,000 | $20,000 | $100,000 | $11,200 | $26,500 |
| $250,000 | $50,000 | $250,000 | $28,000 | $66,250 |
Heavy trucks and tractors by province
- Heavy trucks and tractors in Alberta
- Heavy trucks and tractors in British Columbia
- Heavy trucks and tractors in Saskatchewan
- Heavy trucks and tractors in Manitoba
- Heavy trucks and tractors in Ontario
- Heavy trucks and tractors in Quebec
- Heavy trucks and tractors in New Brunswick
- Heavy trucks and tractors in Nova Scotia
- Heavy trucks and tractors in Prince Edward Island
- Heavy trucks and tractors in Newfoundland and Labrador
- Heavy trucks and tractors in Yukon
- Heavy trucks and tractors in Northwest Territories
- Heavy trucks and tractors in Nunavut
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.
$97$47 CAD one-time, instant download
Secure checkout by Stripe. Files delivered immediately after payment. Not tax advice; every plan should be confirmed by your accountant.