Take Advantage of the Small Businesses Air Quality Improvement Tax Credit with a Danby Air Purifier

Whether in a classroom, shopping mall, or a meeting room, the government is committed to helping businesses and organizations improve their ventilation and air quality and keeping Canadians safe. Proper ventilation makes indoor air healthier and safer, helping reduce the risk of COVID-19 transmission.

Small Businesses Air Quality Improvement Tax Credit

Many small businesses are on the front lines of the pandemic — enforcing vaccine mandates, installing protective barriers, and making sure workers and visitors are safe. Many want to make further improvements to their indoor air quality, but investing in equipment to improve ventilation can be costly.

The government proposes a refundable Small Businesses Air Quality Improvement Tax Credit of 25 percent on eligible air quality improvement expenses incurred by small businesses to make it more affordable for them to invest in safer and healthier ventilation and air filtration.

Businesses would receive the credit on eligible expenses incurred between September 1, 2021, and December 31, 2022, related to the purchase or upgrade of mechanical heating, ventilation, and air conditioning (HVAC) systems and the purchase of standalone devices designed to filter air using high-efficiency particulate air (HEPA) filters, up to a maximum of $10,000 per location and $50,000 in total.

Canada, Department of Finance. “Protecting Our Recovery by Finishing the Fight against Covid-19.” Canada.ca, Government of Canada, 14 Dec. 2021, https://www.canada.ca/en/department-finance/news/2021/12/protecting-our-recovery-by-finishing-the-fight-against-covid-19.html.

Qualifying Expenditures

On December 14, 2021, the Federal Government announced an Air Quality Tax Credit for small businesses looking to improve their air quality in their workplace. The proposed Small Business Air Quality Improvement Tax Credit would provide a 25% refundable tax credit to make it more affordable for small businesses to improve indoor air quality and ventilation.

Eligible businesses with under $15 million in revenue would receive a credit for air quality expenses incurred between September 1, 2021, and December 31, 2022.
Qualified expenditures will include expenses directly attributable to purchasing, installing, upgrading, or converting mechanical heating, ventilation, air conditioning systems (HVAC), and standalone devices designed to filter air using high-efficiency particulate air (HEPA) filters.
Up to a maximum of $10,000 per location and $50,000 in total.
Qualifying locations would include properties (rental included) used for ordinary commercial activities in Canada, excluding a place of residence (where someone would eat or sleep).

Danby Air Purifiers

Danby is a strong supporter of small businesses and wants to do the right thing for the health and well-being of your office.

We take 24,000 breaths a day and breathe in about 13 kg of air. Though occasional hazards like smog and visible air pollution catches our attention, the issue of everyday indoor air quality often goes unnoticed –especially indoors at our homes or places of work. Few realize that indoor air can be 2-5 times more polluted than outdoor air. Danby offers several Air Purifier models for different rooms sizes with HEPA filers to help improve indoor air quality.

Square ft coverage and HEPA CADR ratings:

Model Number	DESCRIPTION	Coverage (sqft)	CADR (Smoke)	CADR (Dust)	CADR (Pollen)
DAP152BAW-I	True HEPA Filter - Air Purifier -Ionizier - White	210	135	148	113
DAP143BAB-UV	True HEPA Filter - Tower Air Purifier -UVA - Black	210	135	145	228
DAP143BAW-UV	True HEPA Filter - Tower Air Purifier -UVA - White & Mocha	210	135	145	228
DAP290BAW	True HEPA Filter - Air Purifier – White	450	285	265	280

Please note: If you are purchasing over 5 units contact our business-to-business sales team here at

Please verify your eligibility with the CRA (Canadian Revenue Agency)

DAP143AW-UV & DAP143BAB-UV Replacement filter