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?   

Kareen Rekowski earned her MFA-Succession and Estate Planning Specialist™ designation in 2013 and is on her way to achieving her DFA-Tax Services Specialist™ designation. We are pleased to have Kareen as one of our distinguished grads.

The deadline for making your final RRSP contribution for the 2013 tax year is quickly approaching – Monday, March 3.

I do about 200 trades a year. Can I assemble all trades into one final total instead of having to input each one, one line at a time?

Expand your specialized wealth management knowledge with the Master Financial Advisor™ program. Find out how you can attend the Retirement and Succession Planning Bootcamp at no charge.

Financial Fotographs, the book that is making money management a function of the family unit, was officially launched February 2 at Coyote Creek Golf Course in Surrey, BC.

At some time in the lifecycle of a business, the owner/manager must deal with the sale or succession of their business. In Accounting for Business Transitions, understand the business issues involved and know what financial information is required to make decisions during the sale or transfer of the business.