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?   

Small businesses employ half of all Canadian workers in the private sector; making sure these employers can continue to provide jobs is critical. 

Despite political controversy, the TFSA has gained broad-based acceptance by 40% or 11 million average Canadians. 

Glad to have another tax season behind you? Don’t be so quick to throw out your tax files!

Thinking of making a big change in your career path?  Maybe it’s time to take control and be your own boss? 

Does anyone really need to retire anymore? 

The 2015 Manitoba provincial budget was delivered on April 30, 2015.