Business Council welcomes capital cost recovery expansion

The Business Council of Canada welcomes the federal government’s decision to expand 100% accelerated capital cost recovery across a wider range of capital-intensive assets. This important investment in Canada’s policy infrastructure will help catalyze investment in Canada’s capital infrastructure. 

As we recommended in our 2026 pre-budget submission, this measure will ensure that Canada’s tax treatment of capital investment remains competitive with peer jurisdictions, particularly the United States. It will be an essential element to achieving the government’s goal of mobilizing $1 trillion in investment over the next five years to strengthen the country’s economic resilience and sovereignty.