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?Financial Literacy Strengthened by Real Wealth Management Framework
Help your clients better use their precious resources of time and money both now and in the future. Enable a framework for joint decision-making throughout changing life, financial, and economic times with all the stakeholders involved: family members and professional advisors. Enrol in Elements of Real Wealth Management by July 17 and save $200.
Bill C-60 Passes March 21, 2013 Federal Budget into Law
Bill C-60 passed into law on June 26, 2013. This contained the tax provisions in the March 21, 2013 federal budget. Knowledge Bureau has been busy updating its tax courses in the DFA-Tax Services Specialist program to incorporate the changes. A second summer school session begins August 6. Be sure to register before July 31.
