Medical and dental equipment: eligible
Clinic equipment is mostly Class 8 at 20%. A professional corporation buying a $150,000 imaging unit used to deduct $15,000 in year one; under the Mega Deduction it deducts the full $150,000.
Examples of clinical and diagnostic equipment
- dental chairs and CAD/CAM milling units
- imaging equipment (CBCT, ultrasound, digital X-ray)
- lasers, autoclaves and sterilization systems
- physiotherapy and rehab equipment
Planning tip
Professional corporations still pay the small business rate on eligible income, so the deferral is worth less per dollar than for a general-rate corporation. Run both scenarios.
CCA Class 8 · regular rate 20% declining balance · half-year rule normally applies in year one.
Calculate the deduction on clinical and diagnostic equipment
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 |
Medical and dental equipment by province
- Medical and dental equipment in Alberta
- Medical and dental equipment in British Columbia
- Medical and dental equipment in Saskatchewan
- Medical and dental equipment in Manitoba
- Medical and dental equipment in Ontario
- Medical and dental equipment in Quebec
- Medical and dental equipment in New Brunswick
- Medical and dental equipment in Nova Scotia
- Medical and dental equipment in Prince Edward Island
- Medical and dental equipment in Newfoundland and Labrador
- Medical and dental equipment in Yukon
- Medical and dental equipment in Northwest Territories
- Medical and dental 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.