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?What I Have Learned So Far and How It Can Help You
If experience is the best teacher, here is your seat at the front of the classroom. Be inspired by 50 outstanding Canadians as they tell their stories and the life lessons they learned as they overcame obstacles. A must-have guide for young leaders, parents, business executives and bright stars everywhere.
