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?   

Richard (Rick) Atkinson, founder and president of RA Retirement Advisors, discusses some key factors to consider when deciding the best time to retire in his recent article in the Summer 2013 issue of the CSA Journal.

Just had the $1 million idea? Innovators have some interesting rules to contend with when it comes to their taxes—sometimes the last thing on their mind when the Eureka moment happens!

You may not be able to contribute to your own RRSP, depending on how much was contributed to your RPP.

When we look at the scope of tax assistance available for financial assets—inside and outside of a registered account—as well as non-financial assets like real estate, it helps us to develop a checklist of criteria to look for before making an investment so we can get to a point of evaluation in our investment activities. How well are we doing, year over year?

It's time to head back to school and now is the perfect time to train yourself and your team for the upcoming year-end, tax, and RRSP seasons. Register by September 15 for best tuition rates of the year.

In a session that will have you at the edge of your seat, find out which investors will profit from a declining world population and who will lose. If you’re focused on a younger demographic, you may want to rethink your strategy...