Stacking
Can you stack BDC Equipment Purchase Loan and Accelerated Investment Incentive (AII)?
Yes. BDC Equipment Purchase Loan and Accelerated Investment Incentive (AII) can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.
01/Incentive
BDC Equipment Purchase Loan
Up to 125% of equipment cost, terms up to 10 years
Business Development Bank of Canada loan for purchasing manufacturing equipment, vehicles, software, and other capital assets. Up to 125% of asset cost (covers installation and training) with extended terms.
Who qualifies: incorporated, self-employed, partnership; all of Canada; Manufacturing, Construction & Trades, Agriculture, Technology & Software
02/Deduction
Accelerated Investment Incentive (AII)
30–100% of asset cost in year 1
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.
Who qualifies: incorporated, self-employed, partnership; all of Canada; all industries
How to stack them
- 01Confirm you meet each program's eligibility on its own. BDC Equipment Purchase Loan and Accelerated Investment Incentive (AII) are assessed separately.
- 02Apply to each program through its own application. There is no combined form.
- 03Allocate distinct costs to each program. You cannot claim the same dollar of expense under both, but you can fund different parts of the same project.
- 04Track both deadlines and keep the paperwork separated, so each claim stands on its own.
Stacking rules vary by program and change over time. Confirm the current rules with each program, or take the quiz and we will flag the combinations you qualify for.
More combinations
BDC Equipment Purchase Loan + Canada Small Business Financing Program (CSBFP)Accelerated Investment Incentive (AII) + Clean Technology Investment Tax CreditAccelerated Investment Incentive (AII) + Incorporation and Reorganization CostsAccelerated Investment Incentive (AII) + Quebec Investment and Innovation Tax Credit (C3i)Accelerated Investment Incentive (AII) + Small Business Deduction (SBD)