Canada’s Productivity Mega Deduction, in plain language

On September 15, 2026, the federal government proposed a new tax measure called the Productivity Mega Deduction. It is draft legislation. It is not law yet, and the details can change before it passes.

What it would do. Most businesses deduct the cost of new equipment slowly, over many years. The proposal would let a business deduct the full cost of most new equipment in the year it is put to use. As proposed, it is permanent, not a temporary incentive. It would apply to eligible property acquired and available for use after September 14, 2026. Buildings are not included.

Why it matters. It makes Canada a more competitive place to build capital-intensive projects, and it rewards investment made here, now, over investment made elsewhere or later.

How it could apply to a campus like AHI, if it becomes law. A campus like AHI is mostly equipment: on-site power generation, electrical systems, cooling and, for our customers, computing equipment. Much of that is the kind of property the proposal is aimed at. The buildings themselves would not qualify. Customers who install their own racks and GPUs in our Secure Data Halls, or who build on powered land, would look at their own equipment with their own advisors.

What we are not saying. We are not publishing estimates of what the measure would be worth. Eligibility depends on the legislation as finally passed and on each owner’s circumstances. We will update this page if the measure changes or becomes law.

This article is general information, not tax, legal or investment advice.

AHI — AI Hub of Innovation is developed by Havenz Smart Communities (Lead Developer) in partnership with Turning Stone Developments (Lead Investor); both are general partners of AHI. Statements about future capacity, dates and milestones are forward-looking and subject to approvals, capital and change; nothing in this article constitutes an offer to sell or a solicitation of an offer to buy securities. Growth beyond the first phase is a master-plan objective subject to its own permits and studies. Third-party names describe roles and imply no endorsement. See Important information.