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?
Knowledge Bureau is pleased to announce the publication of a new edition of its certificate course Advising Family Business, with substantive additions and commentary by Jenifer Bartman, CA, CMC.
The cat is out of the bag! The federal budget date has been set and the big question is whether the contribution limit for Tax Free Savings Accounts will double to $11,000.
Seniors, post-secondary grads, and Gramma – all demographics will feel the effects of Liberal Premier Brian Gallant’s Liberal budget, presented in New Brunswick on Tuesday, March 31.