Restaurant and hospitality equipment in Alberta
An Alberta corporation buying kitchen, bar and hospitality equipment 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 Alberta: 11.0% on small business income and 23.0% at the general rate.
Restaurant and hospitality 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 | $2,500 | $25,000 | $2,750 | $5,750 | $1,425 |
| $100,000 | $10,000 | $100,000 | $11,000 | $23,000 | $5,700 |
| $250,000 | $25,000 | $250,000 | $27,500 | $57,500 | $14,250 |
Alberta has the lowest general corporate rate in Canada at 8%. 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.
See also: all assets in Alberta · Restaurant and hospitality equipment in other provinces
Free: the Year-End Purchase Checklist (PDF)
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The Mega Deduction Year-End Playbook
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