The investment is smoothed over several months in order to distribute the costs for optimal tax exemption.(Between 13 and 48 months)
Rents are considered as operating expenses 100% deductible from taxable income.
By exercising the purchase option, for 3% of the amount financed you become the owner of the work.
The work is then depreciable in the same way as any what business equipment that would be leased.
Leasing creates an operating expense that reduces taxable income and lighten the IS or IRPP of the company allowing great tax savings.