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What Ottawa’s proposed Productivity Mega Deduction actually does, and what businesses still must confirm

The earliest retrieved policy record for the Productivity Mega Deduction is a Department of Finance Canada backgrounder dated Sept. 15, 2026, not a late-September release. It proposes permanent immediate expensing for most depreciable property acquired on or after that date, but as of Oct. 5, 2026, the retrieved federal records still do not show enactment or CRA administrative guidance.

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