The Mega Deduction for law, accounting and consulting firms
Professional corporations usually invest in computers, software and office fit-out. All three now qualify in full.
Three things to know
- Workstations, servers and networking qualify
- Practice management and document software qualify
- Office furniture and fit-out equipment qualify
A typical $40,000 purchase
What law, accounting and consulting firms typically buy
| Asset | Class | Status | Old year-one deduction on $40,000 | Tax reduction (SB / general, Ontario) |
|---|---|---|---|---|
| Computer equipment | 50 | Eligible | $11,000 | $4,480 / $10,600 |
| Software | 12 / 10 | Eligible | $20,000 | $4,480 / $10,600 |
| General equipment, tools and furniture | 8 | Eligible | $4,000 | $4,480 / $10,600 |
| Data network infrastructure | 46 | Eligible | $6,000 | $4,480 / $10,600 |
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.