Media production equipment: eligible
Camera bodies, lenses, lighting and audio equipment are Class 8 (20%) while editing workstations are Class 50 (55%). Production companies can now expense an entire studio kit in the year it goes into service.
Examples of cameras, lighting and studio gear
- cinema cameras and lenses
- lighting, grip and audio kits
- edit workstations and render nodes (Class 50)
- studio build-out equipment
Planning tip
Equipment bought for a specific client project is still capital property if it outlives the project. Keep a fixed-asset register.
CCA Class 8 / 50 · regular rate 20% declining balance · half-year rule normally applies in year one.
Calculate the deduction on cameras, lighting and studio gear
Worked examples (Ontario)
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction, small business rate | Tax reduction, general rate |
|---|---|---|---|---|
| $25,000 | $2,500 | $25,000 | $2,800 | $6,625 |
| $100,000 | $10,000 | $100,000 | $11,200 | $26,500 |
| $250,000 | $25,000 | $250,000 | $28,000 | $66,250 |
Media production equipment by province
- Media production equipment in Alberta
- Media production equipment in British Columbia
- Media production equipment in Saskatchewan
- Media production equipment in Manitoba
- Media production equipment in Ontario
- Media production equipment in Quebec
- Media production equipment in New Brunswick
- Media production equipment in Nova Scotia
- Media production equipment in Prince Edward Island
- Media production equipment in Newfoundland and Labrador
- Media production equipment in Yukon
- Media production equipment in Northwest Territories
- Media production equipment 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.