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New amendments to the New Brunswick (NB) Small Business Investor Tax Credit (SBITC) aim to boost startup funding and strategic sector growth.
Federal Budget 2025 introduced a new set of dividend suspension rules that restricts a corporation’s ability to recover refundable dividend tax on hand (RDTOH).
Bill C-31 was tabled and completed first reading on May 6, 2026. It implements a range of business tax changes, enhanced rules, and new reporting requirements.
How TOSI rules affect Canadian estate planning, income splitting, and intergenerational wealth transfers—and what to consider when structuring your strategy.
The federal government has proposed changes to Canada's SR&ED tax incentive program which could be more attractice for businesses to engage in R&D in Canada
Property owners with vacant homes in Canada should be aware of the new underused housing tax (UHT), which came into effect on January 1, 2022.
In its last update on August 12, 2024, the Department of Finance (Finance) released draft legislation that proposes changes to these rules, which were originally enacted on December 15, 2022. It’s critical that you determine your trust’s reporting requirements each tax year as the non-compliance penalties are significant.
Bill C‑15 became law March 26, 2026, implementing tax measures from Budget 2025, Budget 2024, and FES 2024 affecting businesses and trusts.