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?   

The Canada Disability Savings Grant can add significantly to the pensions set up for disabled individuals through the Registered Disability Savings Plan (RDSP).

This excerpt from Evelyn Jacks’ Jacks on Tax outlines the different categories of residency and provides an answer.

If you own a family business, you will undoubtedly experience several people-related crises that may plague the business during its life cycle. Family conflict, divorce, illness, and premature death all represent potential threats. Excerpted from Master Your Investment in the Family Business are some tips and traps you should avoid in crisis situations.

Are your clients making unnecessary quarterly tax instalment remittances on self-employment, investments, pensions, or other sums from which tax is not withheld at source?

Here’s the tax secret: Income layering of all your income sources in retirement can help you get a better after-tax result, and help you preserve your capital for the future, too.

The Money Matters: Financial Lessons for Life 2014 calendars are full of timely and relevant money matter tips and make wonderful client gifts. Ensure your calendars with a pre-order – the 2013 calendar sold out! English and French calendars available. Order by August 15.