Canada’s business aircraft market could experience a stronger year-end transaction surge as the federal Productivity Mega Deduction gives qualifying buyers the ability to fully write off aircraft in the tax year they enter service. A new Levaero market analysis found that December has historically represented about 15% of annual global business aircraft transactions—roughly 80% above the average month.

The timing comes as available aircraft remain comparatively constrained. At the end of June, just 5.8% of the active business aircraft fleet was listed for sale versus a 10-year average of 7.2%, while second-quarter pre-owned jet and turboprop transactions increased 11.2% year over year. Canadian buyers may therefore be competing with established U.S. year-end demand for the same aircraft.

NVOII notes an important distinction: closing a transaction alone may not be enough to qualify. Levaero says an aircraft must be available for use, meaning importation, Canadian registration and certification can become critical timing considerations for foreign-registered purchases. That could place additional pressure on transaction teams as December approaches.

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