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?   

Are financial advisors failing the next generation?  A new survey says “yes”, as younger investors are dropping their financial advisors in favor of DIY (Do-It-Yourself) investing.  This requires introspection, especially by advisors who want to build practices for the future.  Fees are a big trigger, but looking more closely, there are two more compelling reasons which top advisors can step up to address.

June 30 is an important date to remember for both New Students and Grads at Knowledge Bureau!  Designates must recertify to continue to use their designation marks, while graduates will want to take advantage of their time limited VIP Grad discounts to continue their studies. For new students, there’s an opportunity to explore tuition offers on both online and instructor led courses.  Here is a rundown on opportunities for you.  Our friendly educational consultants are standing by to help.  call 1-866-953-4769 for personal assistance or email registrar@knowledgebureau.com.

Tracy Khamis shares how earning her DFA-Bookkeeping Services Specialist™ Designation has added value both for her clients, and for her business. Inspired by Tracy’s experience with a Knowledge Bureau education? Check out this month’s special summer school tuition offer and enrol by June 30!

The tax challenges arising from globalization and digitization have led to the most significant tax news in a century:  a global minimum tax on corporations.  This was the big tax news introduced at the G7 meeting on June 5, 2021.  It is a serious problem that gives corporations the ability to shift profits away from the jurisdictions in which those profits were earned, thereby eroding the tax base. This article will address the basics of those changes.

It’s a good question and the answer is simple: the start date for formal retirement planning is earlier than one would think.  In fact, the most successful retirement savings results occur in the early stages of adulthood and they reflect purposefully on two key questions that otherwise plague most people throughout their lifetimes: “Will I have enough to retire?” and “How long will it last?”

Special to Knowledge Bureau Report. In a career approaching six decades,  Dr. Graham prizes his pioneering role in Canadian investment research, and also his many national and international investment contacts. Over his career, Michael has made over 20 “pilgrimages” to Omaha to attend Berkshire Hathaway annual meetings.  Observations from his latest provide wisdoms for the ages.