Disclaimer

The Productivity Mega Deduction was announced by the Government of Canada on 2026-09-15. The Department of Finance has released draft legislative proposals; the measure is not enacted law and the final legislation may differ. Rates on this site follow the Canada Revenue Agency corporation tax rates table, and the rules follow the Finance backgrounder and the draft regulations. Quebec and Alberta administer their own corporate tax and are outside that CRA table. Errors are possible. Calculations are estimates that ignore many factors (sales taxes, the business limit, provincial harmonization, loss positions, alternative minimum tax, partial business use and more). Confirm anything you rely on with a qualified accountant.