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).
23 Nov 2023 1 min read

Pour accéder à la version française du Budget 2025, veuillez cliquer ici.
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‑15 became law March 26, 2026, implementing tax measures from Budget 2025, Budget 2024, and FES 2024 affecting businesses and trusts.
Finance Minister François-Philippe Champagne tabled Canada's federal budget (Federal Budget 2025) for the 2025-26 fiscal year on November 4, 2025.
Get the latest information in your inbox.
Subscribe to receive relevant and timely information and event invitations.