Restaurant and hospitality equipment: eligible
Restaurant equipment is Class 8 (20%) and POS hardware is Class 50. A full kitchen refit that used to take years to write off is now deductible in one year.
Examples of kitchen, bar and hospitality equipment
- commercial ranges, fryers and walk-in coolers
- espresso machines and bar equipment
- POS hardware (Class 50)
- dining room furniture and fixtures
Planning tip
Leasehold improvements to the building itself (Class 13) are a different category. Confirm with your accountant whether your fit-out is equipment or leasehold improvement.
CCA Class 8 · regular rate 20% declining balance · half-year rule normally applies in year one.
Calculate the deduction on kitchen, bar and hospitality 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 |
Restaurant and hospitality equipment by province
- Restaurant and hospitality equipment in Alberta
- Restaurant and hospitality equipment in British Columbia
- Restaurant and hospitality equipment in Saskatchewan
- Restaurant and hospitality equipment in Manitoba
- Restaurant and hospitality equipment in Ontario
- Restaurant and hospitality equipment in Quebec
- Restaurant and hospitality equipment in New Brunswick
- Restaurant and hospitality equipment in Nova Scotia
- Restaurant and hospitality equipment in Prince Edward Island
- Restaurant and hospitality equipment in Newfoundland and Labrador
- Restaurant and hospitality equipment in Yukon
- Restaurant and hospitality equipment in Northwest Territories
- Restaurant and hospitality 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.