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?DAC 2013: Dr. Jack Mintz – Uncertainty, Taxes & Inflation:The Potential for Significant Reforms
If uncertainty is king in 2013, how do tax and financial advisors collaborate to help clients understand the effect of today’s investment decisions?
2013/2014 Distinguished Advisor Workshops
Shape up in tax bootcamp! Reserve by June 30 to beat tuition increases.
Get Into “The Habit” and Save Your Financial Life
Are you stuck in debt? Embarrassed to be broke all the time? Find it difficult to save? If you are, you need to read The One Financial Habit that Could Change Your Life. Buy 3, Get 1 Free.
Elements of Real Wealth Management
“I was looking to learn and build upon my skills to assist my family in our current and complex situation. This course has provided me with clarity and focus towards reaching our goals.” – Kareen R., ON, May 2013
Wish You Had a Tax Research Department?
Get the answers you need with just a few clicks – definitions, tax facts, examples, tips and traps, plus interview checklists and questions to ask your clients – with EverGreen Explanatory Notes.
CRA Loses GAAR Case
Tax planning is not inherently abusive; and taxpayers are entitled to organize their affairs in a way that will minimize their taxes, including family income splitting.
