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Tax Alert 2025 No. 58, 17 December 2025
On 18 November 2025, the federal government tabled Bill C-15, Budget 2025 Implementation Act, No. 1, which included several measures related to accelerated capital cost allowance (CCA) and other immediate expensing measures.
These measures are designed to stimulate capital investment by providing enhanced CCA deductions and immediate expensing for certain assets. The proposals are subject to specific implementation dates, phase-out schedules, and compliance requirements and include the reinstatement of:
- The accelerated investment incentive;
- Immediate expensing for manufacturing and processing machinery and equipment;
- Immediate expensing for clean energy equipment;
- Immediate expensing of zero-emission vehicles; and
- Accelerated resource deductions.
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Issue No. 58, 17 December 2025
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