Mega Deduction calculator
Model any purchase. Switch between the small business rate, the general corporate rate, or your personal marginal rate if you are unincorporated.
Calculate your year-one tax reduction
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.
How the calculator works
The year-one tax reduction is the purchase cost multiplied by your combined federal and provincial tax rate, because 100% of the cost is deductible in the year the asset becomes available for use. The comparison line applies the regular CCA rate for that asset's class with the half-year rule (or, in advanced settings, the Accelerated Investment Incentive). The net present value figure discounts the tax savings under each schedule and shows the difference: the real economic value of getting the deduction sooner.
Rates used: federal 9% small business and 15% general, plus provincial rates listed on each province page. Sales taxes are excluded from the cost; PST and the non-recoverable portion of HST are normally added to capital cost, so your deduction may be slightly larger than shown.
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.