Savings by province and territory
The deduction is federal, but the tax it reduces is federal plus provincial. Higher combined rates make immediate expensing worth more per dollar.
| Province | Small business (combined) | General (combined) | Tax reduction on $100,000 (SB / general) | Follows the federal rule? |
|---|---|---|---|---|
| Alberta | 11.0% | 23.0% | $11,000 / $23,000 | Expected to follow |
| British Columbia | 11.0% | 27.0% | $11,000 / $27,000 | Follows the federal rule |
| Saskatchewan | 10.0% | 27.0% | $10,000 / $27,000 | Follows the federal rule |
| Manitoba | 9.0% | 27.0% | $9,000 / $27,000 | Follows the federal rule |
| Ontario | 11.2% | 26.5% | $11,200 / $26,500 | Follows the federal rule |
| Quebec | 11.2% | 26.5% | $9,000 / $15,000 † | Not confirmed |
| New Brunswick | 11.5% | 29.0% | $11,500 / $29,000 | Follows the federal rule |
| Nova Scotia | 10.5% | 29.0% | $10,500 / $29,000 | Follows the federal rule |
| Prince Edward Island | 10.0% | 30.0% | $10,000 / $30,000 | Follows the federal rule |
| Newfoundland and Labrador | 11.0% | 30.0% | $11,000 / $30,000 | Follows the federal rule |
| Yukon | 9.0% | 27.0% | $9,000 / $27,000 | Follows the federal rule |
| Northwest Territories | 11.0% | 26.5% | $11,000 / $26,500 | Follows the federal rule |
| Nunavut | 12.0% | 27.0% | $12,000 / $27,000 | Follows the federal rule |
† Federal share only. Quebec has not confirmed it will follow the federal measure, so the provincial share is left out until it does. See each province's page for what it has said.
Federal rates: 9% small business (up to the business limit) and 15% general. Provincial rates as published for 2026; Ontario and Quebec small business rates reflect announced reductions to 2.2%.
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 46-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.
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Secure checkout by Stripe. Files delivered immediately after payment. Not tax advice; every plan should be confirmed by your accountant.