Canada is expanding tax incentives for energy, mining and infrastructure projects as Prime Minister Mark Carney's government seeks to attract CA$1 trillion ($720 billion) in new investment and strengthen the country's position as a destination for global capital, the Prime Minister's Office said in a statement on Tuesday.
Carney unveiled the new productivity mega deduction at the first Canada Investment Summit, saying it will allow companies to immediately deduct the cost of a broader range of investments.
Eligible assets will include oil and gas pipelines, mining property, fiber-optic cable, software, research and development, computer equipment, aircraft, vehicles, rail track, bridges and roads.
The government said the measure will increase the share of business assets eligible for the deduction from about 15% to more than 65%.
"Canada has what the world wants. We're an energy superpower," Carney said, citing the country's energy resources, critical minerals, skilled workforce and fiscal strength as advantages in attracting investment.
The government is also making immediate expensing permanent, allowing businesses to recover the cost of eligible investments more quickly.
The measures build on the productivity super-deduction introduced in Budget 2025, which allows businesses to immediately deduct 100% of the cost of eligible new machinery, equipment and technology.
The government estimates the new measures will reduce Canada's marginal effective tax rate on new business investment to about 6.4%, from roughly 13%. It says that would be the lowest rate among major economies and less than half the US rate.
The investment push comes as Canada seeks to expand energy and resource infrastructure. The country is a major producer of oil and natural gas and has substantial hydroelectric, nuclear and other low-carbon energy resources, while its critical-mineral reserves are viewed as strategically important to global supply chains.
The government says that about CA$280 billion in federal capital investments and incentives over five years are expected to enable more than CA$1 trillion in investment from public, private and institutional partners.