New measures included in Bill C-15 relating to CCA

Program(s) affected: T5013 Document created: 01 20, 2026 Tax year(s): 2026, 2025 Document last modified: Version(s): 29.01, 29.10, 29.12 Problem status: N/A

Is DT Max taking account of the following measures included in Bill C-15 relating to CCA?

• Reinstatement of the Accelerated Investment Incentive (AII) – provides an enhanced first-year write-off for most capital assets.
• Immediate Expensing of clean energy generation and energy conservation equipment, as well as zero-emission vehicles.
• Immediate Expensing of capital expenditures for scientific research and experimental development.
• Immediate Expensing of productivity-enhancing assets, including patents, data network infrastructure, and computers.
• Immediate Expensing (100% first-year write-off) of manufacturing or processing machinery and equipment.

The preceding measures have been incorporated in version 29.30 of DT Max.

However, the CRA will not administer the following measures until legislation is introduced.

• Immediate Expensing for manufacturing or processing buildings.
• Reinstatement of accelerated CCA for liquefied natural gas (LNG) equipment and related buildings, limited to low-carbon LNG facilities.