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Carney says investment tax incentive expansion is a “mega deduction”

Click to play video: 'Carney makes several economic announcements during keynote address at Toronto investment summit'
Carney makes several economic announcements during keynote address at Toronto investment summit
Canadian Prime Minister Mark Carney delivered a keynote speech at the first-ever investment summit in Toronto on Tuesday. The PM said Canada is “on track to balance the operating budget next year, one year ahead of schedule while maintaining the lowest overall deficit in the G7.”

The federal government is expanding a tax incentive aimed at boosting new business investment.

Prime Minister Mark Carney announced the “productivity mega deduction” during the Canada Investment Summit underway in Toronto, building on a measure introduced in budget 2025.

Ottawa is making immediate expensing permanent on a broader range of investments in a move that’s expected to have a fiscal cost of $36 billion over five years, starting this year.

Click to play video: 'Federal budget: How much will Carney’s investment cost?'
Federal budget: How much will Carney’s investment cost?

Immediate expensing is a measure that allows businesses to fully write off the cost of an investment in the year that it becomes available for use.

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The deduction will now apply to more than 65 per cent of investments in a wider array of eligible capital assets from roughly 15 per cent in the previous year’s budget.

The government says the move lowers Canada’s marginal effective tax rate on new business investment to 6.4 per cent from 13 per cent.

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