Accelerated Capital Cost Allowance - Purpose-Built Rental Housing |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 16, 2024 |
Clean Technology and Clean Electricity Investment Tax Credits - Equipment Using Waste Biomass |
2023 Fall Economic Statement |
Draft |
Draft - August 2024 - Legislative Proposals |
Various - OA - March 28, 2023; OA - November 21, 2023; OA - April 16, 2024 |
Lifetime Capital Gains Exemption |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - June 25, 2024 |
Canadian Entrepreneurs' Incentive |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - January 1, 2025 |
Capital Gains Inclusion Rate - Canceled |
2024 Federal Budget |
Draft - Canceled |
August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled |
OA - June 25, 2024 - Canceled |
Disability Supports Deduction - Expanded list |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
January 1, 2024 |
Charities and Qualified Donees |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 17, 2024; Royal Assent |
Qualified Investments for Registered Plans |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - Royal Assent |
Clean Electricity Investment Tax Credit |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
Various - OA - March 28, 2023; OA - November 21, 2023; OA - April 16, 2024 |
Polymetallic Extraction and Processing - Clean Technology Manufacturing investment tax credit |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - January 1, 2024 |
Excessive Interest and Financing Expenses Limitation (EIFEL) – Various |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - October 1, 2023 |
Non-Compliance with Information Requests |
2024 Federal Budget |
Draft |
Draft - August 2025 - Legislative Proposals |
OA - Royal Assent |
Avoidance of Tax Debts |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 16, 2024 |
Mutual Fund Corporations |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - January 1, 2025 |
Synthetic Equity Arrangements |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - January 1, 2025 |
Manipulation of Bankrupt Status |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 16, 2024 |
Crypto-Asset Reporting Framework and the Common Reporting Standard |
2024 Federal Budget |
Draft |
Draft - August 2025 - Legislative Proposals |
OA - January 1, 2026 |
Withholding for Non-Resident Service Providers |
2024 Federal Budget |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - Royal Assent |
Capital Gains Package - CDA - Canceled |
August 12, 2024 - Legislative Proposals |
Draft - Canceled |
August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled |
OA - June 25, 2024- Canceled |
Capital Gains Package - AMT - Canceled |
August 12, 2024 - Legislative Proposals |
Draft - Canceled |
August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled |
OA - January 1, 2024 & transitional rules - Canceled |
Capital Gains Package - Hybrid Surplus/FA - Canceled |
August 12, 2024 - Legislative Proposals |
Draft - Canceled |
August 2024 - Draft Legislative Proposals released. September 2024 Notice of Ways and Means Motion introduced to expedite the legislation, and addressed further required revisions - Subsequently canceled |
OA - June 25, 2024 - Canceled |
Accelerated Capital Cost Allowance for Productivity-Enhancing Assets |
August 12, 2024 - Legislative Proposals |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 16, 2024 |
Substantive CCPCs: Foreign Resident Corporation |
2022 Federal Budget |
Draft |
Draft - August 2025 - Legislative Proposals |
Various |
Employee Ownership Trust Tax Exemption |
2023 Federal Budget |
Draft |
Draft - August 2025 - Legislative Proposals |
OA - January 1, 2024 |
Workers Cooperatives |
2024 Federal Budget |
Draft |
Draft - August 2025 - Legislative Proposals |
OA - January 1, 2024 |
Clean Hydrogen Investment Tax Credit |
August 12, 2024 - Legislative Proposals |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - March 28, 2023 |
Clean Economy Tax Credits |
August 12, 2024 - Legislative Proposals |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - various - March 28, 2023, November 28, 2023, April 16, 2024 |
Scientific Research and Experimental Development Tax Incentive Program |
2024 Fall Economic Statement |
Draft |
Draft - August 2025 - Legislative Proposals |
Tax years beginning OA December 16, 2024; Capital expenditures OA December 16, 2024 |
Extension of Accelerated Investment Incentive and Immediate Expensing |
2024 Fall Economic Statement |
N/A |
N/A |
OA - January 1, 2025 |
New Electric Vehicle (EV) Supply Chain ITC |
2024 Fall Economic Statement |
Draft |
Draft - Feb 2025 - Legislative Proposals |
OA - January 1, 2024 |
Clean Hydrogen ITC |
2024 Fall Economic Statement |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - December 16, 2024 |
Clean Electricity ITC for Provincial and Territorial Crown Corporations |
2024 Fall Economic Statement |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - April 16, 2024 |
Clean Electricity ITC and the Canada Infrastructure Bank (CIB) |
2024 Fall Economic Statement |
N/A |
N/A |
OA - April 16, 2024 |
Canada Carbon Rebate for Small Businesses |
2024 Fall Economic Statement |
Draft |
Draft - June 2025 - Legislative Proposals |
2024-25 and later fuel charge years |
Canada Disability Benefit (CDB) |
2024 Fall Economic Statement |
Draft |
Draft - August 2024 - Legislative Proposals |
OA - January 1, 2025 |
Northern Residents Deductions |
2024 Fall Economic Statement
|
Draft |
Legislative Proposals |
OA - January 1, 2025 |
Automatic Tax Filing |
2024 Fall Economic Statement |
N/A |
N/A |
2025 taxation year for certain lower income Canadians |
Reporting by Non-Profit Organizations (NPOs) |
2024 Fall Economic Statement |
Draft |
Draft - August 2025 - Legislative Proposals |
2026 and subsequent taxation years |
Capital Gains Rollover on Business Investment |
2024 Fall Economic Statement |
Draft |
Draft - August 2025 - Legislative Proposals |
OA - January 1, 2025 |
Middle Class Tax Cut |
2025 News Release |
C-4 |
Second reading |
OA - January 1, 2025 |
Removing Consumer Carbon Price |
2025 News Release |
C-4 |
Second reading |
OA - April 1, 2025 |
Extending Support for Mineral Exploration In Canada |
2025 News Release |
N/A |
N/A |
OA - March 31, 2025 |
2024 Charitable Donations Extension |
2024 News Release |
Proposed Legislation |
Draft - January 2025 - Legislative Proposals |
Donations before March 2025 |