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?   

Congratulations to Shelda Gamracy! She won an iPad from the Knowledge Bureau at the IPBC Conference in Vancouver last month.

Announcing all-new Webcasts with experts airing LIVE at the eMoneyShow direct from The World MoneyShow Toronto!

Financial Recovery in a Fragile World Authors: Robert Ironside and Al Emid with Evelyn Jacks A Beginner's Guide to Investing in a New World Economy It's going to Take Insight and Wisdom. If you need some, pick up this book!   SAVE $10 if you buy before October 23, 2012!

MFA - Business Services Specialist Baby boomers are transitioning into retirement and demanding real wealth management like never before and they want to entrust one person to help them move from the working world to the one after it. Be that one!

 Veteran economist Patricia Croft admits it: she is a Canadian-dollar bull. "Parity against the U.S. dollar is the new normal,” she says.

As part of the federal government's commitment to financial literacy, the website of the Financial Consumer Agency of Canada is now home to the innovative Your Financial Toolkit.