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?Overtime Meals and Allowances Tax-Free Benefit
If an employer provides overtime meals or an allowance as an employment perk, there are three conditions that must all be met to in order to ensure that benefit is not taxable.
Designate Spotlight – Kareen Rekowski, MFA
Knowledge Bureau is pleased to spotlight Kareen Rekowski, a recent MFA designate graduate with honours achievement. Hear her story...
Well-Rounded Learning for Best Tax Season Preparation
Take a blended-learning approach to preparing you and your staff for the upcoming tax season with our Personal Tax Bootcamp. Learn live as our noted experts walk you through a comprehensive update and refresher, then augment that learning with post-session case study work from the T1 Professional Tax Preparation – Advanced course and earn up to 30 CE/CPD credits!
Get the Facts with Jacks on Tax
Are the “do-it-yourselfers” in your circle leaving money on the table because they don’t know their tax filing rights? This easy-to-read guide will give them the details behind the lines as they electronically prepare and file their individual or family 2013 tax returns. Available December 15, the best-selling Jacks on Tax: 2014 Edition will make a great gift!
Master T2 Preparation for Micro Businesses
Accurately prepare T2 corporate returns for your small business clients, ensuring tax is minimized and planning opportunities are identified on a timely basis. Enrol in the new course, T2 Corporate Tax Preparation for Micro Businesses, by December 18 and save $200 on tax deductible tuition fees.
The Best Reference Tool You’ll Need for the Upcoming Tax Season
Get the answers to your clients' tax questions easily and quickly with EverGreen Explanatory Notes – your ever-current research library, updated with the latest information and changes weekly! Take a test drive with a free demo today.
