Zero-emission vehicles: eligible
Zero-emission vehicles already qualified for immediate expensing under the Budget 2025 Productivity Super-Deduction. The Mega Deduction makes that permanent and broadens it to the rest of your fleet.
Examples of electric vans, trucks and fleet vehicles
- electric cargo vans
- EV pickups for fleets
- electric delivery trucks
Planning tip
Class 54 passenger ZEVs are capped at a prescribed cost limit. Commercial ZEVs in Class 55 are not.
CCA Class 54 / 55 · regular rate 30% declining balance · half-year rule normally applies in year one.
Calculate the deduction on electric vans, trucks and fleet vehicles
Worked examples (Ontario)
| Purchase | Old year-one deduction | New year-one deduction | Tax reduction, small business rate | Tax reduction, general rate |
|---|---|---|---|---|
| $25,000 | $3,750 | $25,000 | $2,800 | $6,625 |
| $100,000 | $15,000 | $100,000 | $11,200 | $26,500 |
| $250,000 | $37,500 | $250,000 | $28,000 | $66,250 |
Zero-emission vehicles by province
- Zero-emission vehicles in Alberta
- Zero-emission vehicles in British Columbia
- Zero-emission vehicles in Saskatchewan
- Zero-emission vehicles in Manitoba
- Zero-emission vehicles in Ontario
- Zero-emission vehicles in Quebec
- Zero-emission vehicles in New Brunswick
- Zero-emission vehicles in Nova Scotia
- Zero-emission vehicles in Prince Edward Island
- Zero-emission vehicles in Newfoundland and Labrador
- Zero-emission vehicles in Yukon
- Zero-emission vehicles in Northwest Territories
- Zero-emission vehicles 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.