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?Unfavourable: Why Canada’s Global Tax Competitiveness Needs Reconsideration
Given the federal government’s increase of the federal personal tax rate from 29% to 33%; their attack on small business taxation (including the introduction of the tax on split income (TOSI) rules and the clawback of the small business deduction for passive investment income); and the upcoming Canadian federal election, Canadian entrepreneurs are concerned about their increased tax burden, and investors should be too, says Dr. Dean Smith, President Cadesky U.S. Tax, Ltd., a keynote speaker at DAC this November.
CIBC SmartBanking for Business is a Watershed Moment in SME Innovation
Special report from Christopher Misener, Senior Director, Strategic Partnerships, CIBC. A few months back I joined Knowledge Bureau with Evelyn Jacks on a countrywide CE Summit tour where I was able to meet with tax professionals and discuss the future of accounting technology and showcase the latest digital banking platform technology for small and medium-sized businesses. Here's an accountant’s story on why it matters:
Business Builder Retreat in PV: Are You Getting the Most Out of Your Business?
2019 Business Builder Retreat host Joanne Sigurdson will join Evelyn Jacks, Jenifer Bartman, Dean Cockell, and Dan Collison to discuss ways to grow your business to new successes – and greater value - while you take better care of yourself, too. Joanne shares why BBR is a must-attend event for you this fall:
CE Credits and Blockchain - New (and Great) Reasons to Come to DAC
Hussein Hallak CEO & Founder of Next Decentrum will be joining us on Day 1 of DAC to discuss Reshaping Your World: Blockchain, Cryptocurrency and Cybersecurity. It’s just one more reason to make sure you don’t miss the September 15 early-bird registration deadline to attend in Puerto Vallarta this November. Hussein has a very compelling story to tell you.
