Qualified liquefaction equipment in Alberta
An Alberta corporation buying LNG liquefaction equipment on or after September 15, 2026 cannot use the Mega Deduction; regular Class 47 / 48 CCA at 8% still applies. Combined tax rates in Alberta: 11.0% on small business income and 23.0% at the general rate.
Qualified liquefaction equipment in Alberta
Worked examples
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction (small business) | Tax reduction (general rate) | NPV benefit (general) |
|---|---|---|---|---|---|
| $25,000 | $1,000 | $1,000 | $110 | $230 | $0 |
| $100,000 | $4,000 | $4,000 | $440 | $920 | $0 |
| $250,000 | $10,000 | $10,000 | $1,100 | $2,300 | $0 |
Alberta administers its own corporate income tax and is not part of the federal collection agreement, so its rates are not in the Canada Revenue Agency table. Alberta's 8% general rate is the lowest in Canada. Confirm current rates before relying on these figures. This exclusion is visible only in the draft legislative text, not the public backgrounder. If you are budgeting LNG capital, read the draft definition rather than the press material.
See also: all assets in Alberta · Qualified liquefaction equipment in other provinces
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