What Bill C-15 means for you, your trust, or your business
Budget 2025Bill C‑15 became law March 26, 2026, implementing tax measures from Budget 2025, Budget 2024, and FES 2024 affecting businesses and trusts.
Minister of Finance François-Philippe Champagne presented Budget 2025: Canada Strong (Budget 2025) on November 4, 2025.
Contents
What do you need to know? In this video, Tara Benham, National Tax Leader, talks about key tax measures from Budget 2025 that may impact you or your business.
Watch now!
Highlights from this video include:
- An overview of changes to transfer pricing rules and what they mean to businesses
- Stimulating innovation through the Scientific Research & Experimental Development (SR&ED) program’s enhanced 35% tax credit limit
- The temporary 100% deduction for eligible manufacturing and processing buildings and how it can boost competitiveness
- And more!
For more information, including impact and opportunities of these measures, read our comprehensive Budget 2025 summary.
Related content
Could your corporation be affected by the new dividend suspension rules?
Tax alertFederal Budget 2025 introduced a new set of dividend suspension rules that restricts a corporation’s ability to recover refundable dividend tax on hand (RDTOH).
Federal Budget 2025
Federal Budget 2025Finance Minister François-Philippe Champagne tabled Canada's federal budget (Federal Budget 2025) for the 2025-26 fiscal year on November 4, 2025.