Patents, licences and acquired IP in Yukon

A Yukon corporation buying patents and purchased intellectual property 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.

Does Yukon follow the federal rule? Follows the federal rule Yukon calculates corporate tax on the federal tax base, so the federal deduction would flow through if it is enacted. Details and sources

Patents, licences and acquired IP in Yukon

Purchase amount (before sales tax)

Province or territory

Asset type

How your business is taxedCorporation, small business rate (CCPC under the business limit)Corporation, general rateSole proprietor / partner (enter my marginal rate)

Your combined marginal tax rate (%)

Advanced assumptions

Compare againstRegular CCA with half-year rule (long-run baseline)Accelerated Investment Incentive (1.5x first year) Discount rate for NPV (%)

Worked examples

Purchase	Old year-one deduction	New year-one deduction	Tax reduction (small business)	Tax reduction (general rate)	NPV benefit (general)
$25,000	$3,125	$25,000	$2,250	$6,750	$1,278
$100,000	$12,500	$100,000	$9,000	$27,000	$5,113
$250,000	$31,250	$250,000	$22,500	$67,500	$12,781

Yukon charges 0% on small business income. How the purchase agreement describes the asset matters. A 'patent licence for 10 years' is Class 44. 'Goodwill' is Class 14.1 and does not qualify.

What sales tax does to your deductible cost in Yukon

Yukon charges GST 5%, no territorial sales tax on most equipment purchases. A business registered for GST/HST recovers that tax through input tax credits, so it is not part of the capital cost and not part of what you deduct. Enter the price before tax in the calculator.

If you are not registered for GST/HST, the tax you cannot recover does form part of the capital cost. Most businesses buying equipment at this level are registered.

See also: all assets in Yukon · Patents, licences and acquired IP in other provinces

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