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?   

Substantial tax reform has recently changed the rules for post-death planning for high net worth families.

People with presence seem to navigate a room with ease, stopping to talk with others for just the right amount of time before moving on. 

With the new Final Returns on Death of a Taxpayer course slated for an April 2015 release, Wayne Blackmere sent his comments regarding the course.

It’s going to be one of those tax years – lots of complicated tax changes plus lots of reasons for taxpayers to want their tax refunds early. 

There are many ways to compute a tax return mathematically correctly. 

In a recent decision from the Supreme Court of British Columbia, it was held that the former common-law partner of a deceased individual was entitled to the pension benefits of his plan because the deceased never changed the beneficiary designation.