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?   

We experienced another enormous market swoon this week; as reported by various media, the Dow Jones Industrial Average (DJIA) dropped almost 1100 points on Monday, charting the largest ever drop in the markets and closing 600 points down in its worst trading day since 2011.

Advisors who work with corporate clients, real estate holders and high net worth individuals will want to sharpen their knowledge in advanced tax, retirement, succession and estate planning strategies by hearing Canada’s leading experts on the subjects starting the last week of October.

On September 2, make sure you check out our Breaking News Issue of Knowledge Bureau Report.

Average undergraduate tuition fees have risen to just under $6000 a year in Canada since 2010; an increase of 16% in just five years.

Rapid change and disruptive technologies are changing the rules of engagement for financial services in four major areas.

Financial advisors and members of the business community as a whole who are concerned about a greater anticipated role for financial regulation in Canada will want to track the progress of implementation of a new Capital Markets Regulatory Authority (CMRA) and participate in public consultation.