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Mégadéduction à la productivité : ce que les PME doivent savoirBonne nouvelle pour les entreprises qui prévoient investi...
10/09/2026

Mégadéduction à la productivité : ce que les PME doivent savoir

Bonne nouvelle pour les entreprises qui prévoient investir : depuis le 15 septembre 2026, la plupart des nouveaux équipements pourraient être déduits à 100 % dès la première année. C'est le cœur de la nouvelle Mégadéduction à la productivité, annoncée par le ministère des Finances du Canada.

La mesure est permanente. Elle viserait près des deux tiers des investissements en immobilisations au pays, pour un coût estimé à 36 milliards de dollars sur cinq ans. Voici l'essentiel à retenir pour votre entreprise.

À noter : il s'agit d'une proposition législative. Un avant-projet de loi a été publié, mais la mesure doit encore être adoptée.

La passation en charges immédiate, en clair

Normalement, un bien comme un ordinateur, une machine ou un logiciel se déduit sur plusieurs années, par la déduction pour amortissement (DPA).
Chaque catégorie de biens a son propre taux, appliqué sur un solde qui diminue d'année en année.

Avec la passation en charges immédiate, vous déduisez le coût complet du bien l'année où il devient prêt à être mis en service. Résultat : moins d'impôt à payer tout de suite, et plus de liquidités pour faire tourner votre entreprise.

Exemple simple : une PME achète un équipement de 50 000 $ en novembre 2026 et le met en service avant la fin de l'année. Au lieu d'en déduire une fraction en 2026, elle pourrait déduire les 50 000 $ au complet dans sa déclaration de 2026.

Quels biens sont admissibles?

En principe, tous les biens amortissables assujettis aux règles de DPA et acquis à compter du 15 septembre 2026 sont visés : machinerie, matériel, ordinateurs, logiciels, outillage, etc. Les frais d'aménagement au Canada engagés depuis cette date seraient aussi admissibles.

Certains biens sont toutefois exclus :
• les bâtiments et leurs ajouts (catégories 1 et 3);

• les franchises, licences et l'achalandage (catégories 14 et 14.1);

• certains véhicules de tourisme (catégories 10 et 10.1);

• certains pipelines réglementés de gaz naturel (catégorie 51).

Les biens exclus restent admissibles à l'Incitatif à l'investissement accéléré, qui offre une déduction bonifiée la première année. Les bâtiments de fabrication et de transformation conservent, eux, la passation en charges immédiate temporaire prévue au budget de 2025.

Les restrictions à connaître
Un bien usagé peut être admissible, mais à deux conditions :

• ni vous ni une personne avec qui vous avez un lien de dépendance n'en avez été propriétaire auparavant;

• le bien ne vous a pas été transféré par un « roulement » avec report d'impôt.

Pour les travailleurs autonomes et les sociétés de personnes dont les associés sont des particuliers, des règles limiteront aussi la possibilité de créer ou d'augmenter une perte avec cette déduction. Ces règles reprendraient celles de la mesure temporaire pour petites entreprises de 2021.

Pourquoi cette mesure maintenant?

Ottawa veut faire du Canada le pays du G7 le plus attrayant pour investir. L'indicateur clé est le taux effectif marginal d'imposition (TEMI), soit l'impôt payé sur chaque dollar supplémentaire investi.

Selon le ministère des Finances, ce taux passerait de 13,0 % à 6,4 % au Canada avec la Mégadéduction.

À titre de comparaison, il est de 16,9 % aux États-Unis et de 19,0 % en moyenne dans l'OCDE.
La mesure complète d'autres changements récents, dont l'abandon de la hausse du taux d'inclusion des gains en capital et le relèvement de l'exonération cumulative des gains en capital à 1,275 million de dollars.

Ce que cela change pour votre entreprise

Si vous prévoyez renouveler votre équipement, le moment de l'achat et de la mise en service peut faire une vraie différence sur votre facture d'impôt. Quelques bons réflexes :

• Conservez vos factures et notez la date de mise en service. C'est elle qui détermine l'année de la déduction, pas seulement la date d'achat.

• Planifiez vos achats avant la fin de votre exercice. Un bien mis en service quelques semaines plus tôt peut réduire l'impôt d'une année entière.

• Faites attention aux biens usagés achetés d'un proche ou d'une entreprise liée : ils pourraient ne pas être admissibles.

• Pensez à votre situation globale. Déduire 100 % dès la première année n'est pas toujours optimal, surtout si votre revenu est déjà faible cette année-là.

• Suivez l'adoption de la loi. Les détails peuvent encore évoluer d'ici l'adoption finale.

On en parle?

La Mégadéduction à la productivité est une occasion réelle pour les PME qui investissent. Encore faut-il bien documenter ses achats et choisir le bon moment.

Chez MaxRefund, nous accompagnons les petites entreprises partout au Canada, en français, en anglais.

Vous planifiez un achat important? Écrivez-nous : nous verrons ensemble comment en tirer le meilleur parti dans votre déclaration.

Cet article est fourni à titre informatif seulement et ne constitue pas un avis fiscal personnalisé.

Source : Ministère des Finances Canada, document d'information du 15 septembre 2026

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09/08/2026

Incorporating too early is one of the more expensive "good ideas" I see freelancers talk themselves into.

The pitch sounds great. Lower tax rate, some liability protection, looks legit on a proposal. All real, in the right situation. But it also means a whole separate tax return, bigger accounting bills, dealing with salary or dividends, and filings that keep coming even in a slow year.

Rough way to think about it. If you're earning clearly more than you need to live on, and that extra can just sit in the company, that's when the tax deferral actually does something for you. If you're pulling out every dollar for your mortgage and groceries, you've bought yourself cost and hassle for a benefit you're not even using yet.

Liability's the other real reason. If a mistake in your work could get you sued for more than your insurance covers, the structure matters no matter what the tax math says.

So before you file anything, work out roughly how much you'd genuinely leave in the company. That one number pretty much makes the call for you.

09/07/2026

Checking your numbers once a year is like getting your blood pressure checked once a year and calling it looking after your health.

Think about the timing. Your year-end gets finished four, five months into the next year. So whatever those numbers were trying to tell you, the window to actually do something about it is already gone.

When you're looking at your books every month, that changes. You notice your margin slipping in month three instead of finding out way too late. You spot the client who's somehow always 60 days behind on paying you. You show up to talk tax planning in November with real numbers, while there's still time to plan anything.

The year-end statement is a photo of a place you've already driven away from. It's useful, you need it, but it's history.

Businesses don't usually get in trouble because the year-end was wrong. They get squeezed because nobody was watching closely enough to react while it still mattered.

09/06/2026

"Salary or dividends?" is the question I get most from incorporated owners, and most of the answers online are too confident.

There's no single right answer. It depends on your life.

Salary gives you RRSP room and you pay into CPP. The company gets to deduct it. Downside, you've now got payroll to run every time.

Dividends are simpler month to month, no payroll. But no RRSP room, no CPP, and the tax math moves around depending on where you live and how much you're making.

Then the actual questions that decide it: do you even want CPP? Are you trying to buy a house soon and need income a lender will accept? Is the company keeping money to grow, or are you pulling it all out every year? Is your spouse a shareholder?

Someone running a shop with a dozen employees and money staying in the company should not be copying what a solo consultant does. Different situation, different answer.

If anyone tells you "always do dividends," they're handing you a rule, not advice.

09/04/2026

If you own a corporation and pay yourself a salary, your payroll probably has a small problem you haven't noticed.

Not because you're careless. It's just one of those areas where nobody's checking.

The stuff I see all the time: remittances going to the CRA late, or on the wrong schedule. No T4 filed because hey, it's just you. Deductions not quite calculated right. A bonus that got run through with nothing withheld and a plan to "sort it out later."

Here's the annoying part. None of that feels like a problem. The money moves, you get paid, everything looks normal. Then six months later there's a penalty, and the penalty doesn't care that you meant well. It's just a formula.

Payroll is one of the few things where being 95% right still costs you real money.

Fixing it isn't dramatic. Right schedule, deductions done properly each run, quick reconciliation every month instead of a scramble in February. Boring. But it's the boring stuff that quietly bleeds you.

09/03/2026

The cheapest bookkeeping decision you make is usually the one that costs you the most later.

Almost every messy set of books I've had to untangle started the same way. Someone tried to save a few hundred bucks a month by doing it themselves.

And look, I get it. Year one you've got a spreadsheet, it works, life is good. Then year two you're busier, you fall behind, you tell yourself you'll catch up on the weekend. You don't. Year three your accountant asks for your numbers and you send them a folder of receipts and a shrug.

So now you're paying an accountant their full rate to basically do typing. In April. When they're slammed and you're stressed. That's the worst version of this.

The thing people miss is that your books aren't really the product. They're the thing everything else reads from. Your tax bill, your bank asking for statements, you trying to figure out if you can afford to hire someone. All of that gets slow and painful when the books are three months behind.
If yours are behind right now, that's not a disaster. It's just the moment to deal with it before it becomes one.

Bookkeeping. Payroll. GST/HST. Year-end. Tax returns.If you run a small business, at least one of those is probably sitt...
08/31/2026

Bookkeeping. Payroll. GST/HST. Year-end. Tax returns.

If you run a small business, at least one of those is probably sitting in a folder somewhere right now, half-finished, waiting for a Sunday that never actually comes.

And honestly, that's not on you. None of this was ever supposed to be your job. You didn't start a business so you could spend your evenings matching bank statements, you started it to build something you actually care about.

That's kind of the whole reason MaxRefund exists.

We're a Canadian bookkeeping, payroll, and tax team, 100% online, working with business owners who'd rather spend their time on their business than on a spreadsheet.

Here's what that means in practice. You get an actual person on your file, not a login you have to figure out by yourself. Your books stay accurate and up to date every month, not just patched together in a panic every April.

Tax season stops being a fire drill, because everything's already sorted. And instead of juggling three different people for bookkeeping, payroll, and tax, you've just got us.

You don't need to become an accountant to run a good business. You just need someone who already is one, in your corner.

That's really all we're trying to be.

At MaxRefund, you're not an anonymous support ticket. You have a bookkeeper who actually knows your file, your industry,...
08/21/2026

At MaxRefund, you're not an anonymous support ticket. You have a bookkeeper who actually knows your file, your industry, and the small details that make your business different from the next one.

No call centre. No rotating team. No explaining your situation from scratch every time you reach out.

When you call, the person on the other end already knows your books, your deadlines, and what matters to you. That's the whole point of working with a real team instead of a piece of software.

Payroll isn't just admin. It's retention. One delay, one error, and your team's trust takes a hit, no matter how good th...
08/19/2026

Payroll isn't just admin. It's retention. One delay, one error, and your team's trust takes a hit, no matter how good the rest of the job is.

It doesn't take much. A missed direct deposit, a wrong deduction, a T4 that shows up late. Your employees don't see the reason behind it. They just see that their pay wasn't handled properly.

And once that trust cracks, it's hard to rebuild. Your best people start quietly looking around, even if nothing else about the job has changed.

Payroll should be the one thing your team never has to think about.

Every year, families across Canada miss out on valuable tax credits they’re entitled to.Here are a few you might be forg...
01/15/2026

Every year, families across Canada miss out on valuable tax credits they’re entitled to.
Here are a few you might be forgetting 👇

👶 Childcare expenses (daycare, after-school programs)
🏫 Education & activity credits
💰 Canada Workers Benefit
🌎 Climate Action or GST/HST credits

Small credits add up — and when you’re raising a family, every dollar counts.

💡 Pro tip: Review your return carefully — the CRA doesn’t remind you of what you missed.

👉 Save this post and tag a parent who should see it before tax season.

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