The Mega Deduction by industry
Every industry buys different things. Pick yours for the assets that qualify, the ones that do not, and a calculator pre-set to a typical purchase.
Construction and trades contractors
Strong years mean big tax bills, and most contractors buy equipment in the fall anyway. Timing those purchases before year-end now erases a large slice of the bill.
Dental and medical clinics
Clinic equipment is expensive and was written off slowly at 20%. A professional corporation can now deduct an imaging unit or a chair package in full.
Restaurants and hospitality
Margins are thin, so the cash-flow value of deducting a kitchen refit in one year matters more here than almost anywhere.
Trucking and logistics
Fleet replacement is the biggest capital line for carriers. Immediate expensing on tractors and trailers changes replacement economics.
Farms and agriculture
Farm income swings year to year. Pulling a combine or tractor purchase into a high-income year is now a much stronger lever.
Manufacturing and processing
Manufacturers buy the largest equipment tickets and are usually taxed at the general rate, which makes each dollar of deferral worth more.
Software and technology companies
Tech companies already had immediate expensing on computers and patents from Budget 2025. The Mega Deduction adds office fit-out, custom internal tooling and acquired IP with a fixed term.
Creative agencies and media production
Cameras, lighting and edit suites were Class 8 and Class 50 with different write-off speeds. Now the whole kit is deductible in year one.
Retail stores
Store fixtures, refrigeration and POS systems were slow to write off. A refresh before year-end now comes with a full deduction.
Auto repair and service shops
Hoists, alignment racks and diagnostic scanners are big-ticket Class 8 items that now write off in one year.
Law, accounting and consulting firms
Professional corporations usually invest in computers, software and office fit-out. All three now qualify in full.
Real estate and property management
Buildings are excluded, but the equipment inside them is not. Landlords and property managers should separate the two on every invoice.
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.