Immediate Expensing Rules: Good Tax Policy?

Over the course of the last two federal budgets (April 16, 2024 and November 4, 2025), the rules for claiming Capital Cost Allowance (CCA) have been uncertain. The proposal to extend immediate expensing rules for certain acquired assets were paused for over a year and then re-introduced in a series of four complex measures which together with new rules for Scientific Research and Experimental Development have become known as the “Productivity Super-Deduction”.  A backdrop appears below. The key question: will this complexity be effective as an economic stimulator?   

Doug Nelson is author of the newly released Master Your Retirement and shares these wisdoms for retirement income planning. 

Previously undeducted resource allowances carried forward may have to be reduced under the debt forgiveness rules.

Knowledge Bureau's authors have been well represented across the media this past week – television, radio, print, and live events.

Kevin Gebert, author of Financial Fotographs, shares a brief excerpt from his chapter entitled “Just Coffee”.

Expand your career with a solid understanding of strategic charitable planning and assist your clients with philanthropic goals as part of an overall wealth management plan. Enrol in Investment Strategies in Charitable Giving and save $50.

Help your clients better plan their spending for the “must haves” with the Cash Flow Calculator. Map out discretionary spending and saving money more purposefully in the right accounts for emergencies and future wants like security in retirement or the best education for the kids.