Administered by Government of Canada · Last verified: July 2026
Deduct 1.5x the normal Capital Cost Allowance in the year you purchase eligible business property. Applies to most equipment, machinery, vehicles, and technology assets.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityAccelerated Investment Incentive (AII) is generally open to incorporated, self-employed, partnership businesses, in any province or territory. Confirm the full criteria on the official program page before applying.
The estimated value is 30% to 100% of asset cost in year 1. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Identify eligible asset purchases this year 2. Determine the CCA class for each asset 3. Apply AII rules on Schedule 8 of your return 4. Consult your accountant to maximize the deduction
Annual: claim on your tax return.