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) |
|---|---|---|---|
| Alberta | 11.0% | 23.0% | $11,000 / $23,000 |
| British Columbia | 11.0% | 27.0% | $11,000 / $27,000 |
| Saskatchewan | 10.0% | 25.0% | $10,000 / $25,000 |
| Manitoba | 9.0% | 27.0% | $9,000 / $27,000 |
| Ontario | 11.2% | 26.5% | $11,200 / $26,500 |
| Quebec | 11.2% | 26.5% | $11,200 / $26,500 |
| New Brunswick | 11.5% | 29.0% | $11,500 / $29,000 |
| Nova Scotia | 10.5% | 29.0% | $10,500 / $29,000 |
| Prince Edward Island | 10.0% | 31.0% | $10,000 / $31,000 |
| Newfoundland and Labrador | 11.0% | 30.0% | $11,000 / $30,000 |
| Yukon | 9.0% | 27.0% | $9,000 / $27,000 |
| Northwest Territories | 11.0% | 26.5% | $11,000 / $26,500 |
| Nunavut | 12.0% | 27.0% | $12,000 / $27,000 |
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 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.