Accelerated Investment Incentive

A 50% increase in the available capital cost allowance deduction for property acquired after November 20, 2018 that becomes available for use before 2024.

Find out more: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/claiming-capital-cost-allowance/accelerated-investment-incentive.html