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?Understanding Synthetic Dispositions – Total Return Swap
We continue our Synthetic Dispositions series this week with a look at a total return swap.
Business Strategy Required to Manage Risk
Are you ready to grow your business? According to Statistics Canada[1], the top three reasons businesses fail is lack of vision, lack of knowledge, and the inability to use outside advisors effectively.
Tax Efficiency Strategy: Earn More Tax Exempt Income
There are many sources of tax exempt income of which most people are unaware. Here's the tax secret...
FOR IMMEDIATE RELEASE: Top Advisors to Discuss Future of Financial Services
Winnipeg, MB. Under the theme, Back to the Future, delegates at the DAC (Distinguished Advisor Conference), will explore opportunities to build on past successes and experiences in a changing environment for both tax and financial advisors.
DAC 2013: Dan Kelly – Behavioural Finance: CRA and the Independent Business Community
About a quarter of a million business owners, or a fifth of businesses with employees, are now aged 55 and over and succession planning is big for them and for the economy. So is tax. How deep is government in the pocket of business?
Get In Shape with Tax Bootcamps and Self-Study Courses
Register by June 30 for early bird "Summer School" prices.
