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    Featured content

    Proposed changes to the capital gains inclusion rate and stock option deduction – what do they mean for employers and employees?

    On 16 April 2024, as part of the 2024 federal budget, the federal government proposed an increase to the capital gains inclusion rate for individuals on capital gains that exceed an annual limit. To reflect the new capital gains inclusion rate, the federal government also proposed a reduction in the employee stock option deduction for stock option benefits that exceed the annual limit.

    29 May 2024

    EIFEL rules and other business income tax measures substantively enacted as part of Bill C‑59

    On 28 May 2024, amended Bill C‑59, Fall Economic Statement Implementation Act, 2023, received third reading in the House of Commons and became substantively enacted for Canadian financial reporting purposes.

    29 May 2024

    Northwest Territories budget 2024–25

    Northwest Territories Finance Minister Caroline Wawzonek tabled the territory’s fiscal 2024–-25 budget on 24 May 2024.

    27 May 2024

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