DeductlyCA
Stacking

Can you stack Accelerated Investment Incentive (AII) and Incorporation and Reorganization Costs?

Yes. Accelerated Investment Incentive (AII) and Incorporation and Reorganization Costs can be combined. They fund different things, so the trick is simple: apply to each separately and never claim the same dollar twice.

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01/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
Program details →Apply Pack →
02/Deduction

Incorporation and Reorganization Costs

100% of qualifying costs

Legal, accounting, and other professional fees for incorporating, restructuring, or rolling assets into a corporation are deductible. Often a five-figure deduction in year one of a corp.

Who qualifies: incorporated; all of Canada; all industries
Program details →Apply Pack →

How to stack them

  1. 01Confirm you meet each program's eligibility on its own. Accelerated Investment Incentive (AII) and Incorporation and Reorganization Costs are assessed separately.
  2. 02Apply to each program through its own application. There is no combined form.
  3. 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.
  4. 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 + Accelerated Investment Incentive (AII)Accelerated Investment Incentive (AII) + Clean Technology Investment Tax CreditAccelerated Investment Incentive (AII) + Quebec Investment and Innovation Tax Credit (C3i)Accelerated Investment Incentive (AII) + Small Business Deduction (SBD)Eligible Capital Property Deduction (Class 14.1) + Incorporation and Reorganization Costs