Kerry Lynch stepped into the role of editor of the&nbsp;Aviation International News&nbsp;monthly magazine in May 2022 after serving with&nbsp;AIN&nbsp;for eight years. She joined&nbsp;AIN&nbsp;in December 2014 as a senior editor covering Washington and business aviation news. She has also served on Convention News teams, including as editor of&nbsp;HAI Convention News. Lynch previously spent 25 years with Aviation Week. During her time there, she reported for and later steered&nbsp;The Weekly of Business Aviation, oversaw business aviation content on the&nbsp;Aviation Week Intelligence Network, served on the&nbsp;Show News&nbsp;staff, and held roles as the Washington columnist for&nbsp;Business &amp; Commercial Aviation&nbsp;and&nbsp;Overhaul &amp; Maintenance&nbsp;monthly magazines. In 2021 she was honored with the National Business Aviation Association Platinum Wing Award for lifetime achievement in journalism and was the 2004 recipient of the National Air Transportation Association’s Aviation Journalism Excellence Award. She also has been a recipient of an Aerospace Media Award for business aviation (2022) and NBAA Gold Wing Award (2003, 2024). Lynch graduated from The Ohio State University with a bachelor of arts in journalism.

Editor, AIN monthly magazine

Kerry Lynch

The Canadian government has proposed expanding its 100% expensing to eligible business aircraft acquired on or after September 15. Prime Minister Mark Carney this week unveiled a “productivity mega deduction” measure that would increase the range of assets covered under Canada’s 100% depreciation provision that was included in Budget 2025.
Initially, the 100% depreciation effort covered about 15% of assets, but under the productivity mega deduction, that is expanding to about 65%, including aircraft, along with fiber-optic cable, mining property, oil and gas pipelines, software, research and development, and computer equipment, among others.
Under the productivity mega deduction measure, the aircraft must be ready to fly for the business. If it is still being completed/refurbished at year-end, the deduction will roll over to the year it is ready to use, according to the Canadian Business Aviation Association (CBAA).
The depreciation measure also applies to preowned aircraft, subject to certain rules surrounding previous ownership of the buyer or a non-arm’s-length person.
“This is a significant advocacy win for CBAA and our members,” said CBAA president and CEO Harlan Simpkins. “We consistently strive for policies that drive investments and strengthen Canada’s competitiveness. Including aircraft in the productivity mega deduction is a solid initiative for business aviation opportunities.” He added that CBAA is continuing to monitor implementation of the measure, which must be legislatively approved.

Issues regarding financing of aircraft; aviation insurance; tax issues for aircraft operators; new companies and people in the aviation financing and insurance industries.

Canada Looks To Extend 100% Expensing to Aircraft

Measure would be effective Sept. 15, 2026

The Canadian government is proposing to add aircraft to the list of assets eligible for 100% expensing.

2024 Corporate Aviation Leadership Summit

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News and issues concerning the aviation charter and fractional-ownership industries and markets, including company announcements, regulations, new developments and labor issues.

News and issues relating to business, corporate and private aviation, primarily regarding turbine-engine-powered airplanes and helicopters. Subjects include aircraft, engines, maintenance, operations, personnel, acquisitions, accidents, safety, security, and training.

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News and developments about airplanes, helicopters and unmanned air vehicles used in all varieties of operations, including airlines, military, business, commercial, general aviation and private.

News and developments about aircraft engines, including turbofan, turboprop, turboshaft and piston.

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