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Every deduction Canadian small businesses miss

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DeductlyCA
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DEDUCTIONAll of Canada

Zero-Emission Vehicle 100% Deduction

Last verified: June 2026

Businesses that purchase a qualifying zero-emission vehicle (EV, hydrogen, plug-in hybrid) can deduct 100% of the cost in the year of purchase rather than depreciating over many years.

See if I qualifyIssuing org

The official program page moved or was archived. The link points at the issuing organization. Please verify program details before applying.

Estimated value
Full vehicle cost in year 1 (up to $55,000+)
Approval likelihood
High
Ready to apply score
90/100
Documents needed
4

Eligibility

  • Business types:incorporated, self-employed, partnership
  • Industries:All industries
  • Provinces:All of Canada

What you'll need

  • Vehicle purchase agreement
  • Proof it's a qualifying ZEV
  • Business use documentation
  • Financing or lease agreement

How to apply

  1. 1Confirm the vehicle qualifies as a ZEV under CRA rules
  2. 2Purchase or lease the vehicle in your business name
  3. 3Claim 100% deduction in year of purchase
  4. 4Track business-use percentage for ongoing deductions
Deadline:Annual: claim on your tax return

Is your business a fit for Zero-Emission Vehicle 100% Deduction?

Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.

Check my eligibility

Related programs

DEDUCTION

Small Business Deduction (SBD)

Up to $30,000 per year in tax savings

DEDUCTION

Home Office Expense Deduction

Typically $3,000–$12,000 per year

DEDUCTION

Motor Vehicle Expense Deduction

Typically $4,000–$15,000 per year

A monthly digest

New programs, in your inbox.

We are in beta. Drop your email and we will write when the first digest is ready. Monthly cadence, easy unsubscribe.

Deductly CA

Every Canadian grant, tax credit, and deduction your business qualifies for. In one ranked list.

Start the assessment
Product
  • Eligibility quiz
  • All programs
  • Watch (live changes)
  • The funding journey
  • When to apply
  • Stackability map
  • Document checklist
  • Calculators
  • Tracker
  • Learn
  • Pricing
Resources
  • For accountants
  • Public API
  • RSS feed
  • What's new
  • Roadmap
  • Press
  • vs ChatGPT
  • vs Benefits Finder
By province
  • Ontario
  • British Columbia
  • Alberta
  • Quebec
  • Manitoba
  • Saskatchewan
By industry
  • Technology & Software
  • Manufacturing
  • Retail & E-commerce
  • Food & Beverage
  • Professional Services
  • Creative & Media
For
Women entrepreneursNewcomersIndigenous businessYouth foundersBlack entrepreneursFirst-hire employers
Recent guides
Deductions · 8 min

Every deduction Canadian small businesses miss

Grants · 10 min

8 grants every Canadian founder should know about

Deductions · 7 min

The Small Business Deduction, fully explained

© 2026 DeductlyPrivacyTermsAboutFrançaisContact
All systems operational

Deductly is a discovery tool, not a tax filer. Information is provided for educational purposes. Always confirm program details and eligibility with a qualified Canadian accountant before applying or claiming any benefit.