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    Featured content

    Proposed change in capital gains inclusion rate

    On 16 April 2024, as part of the 2024 federal budget, the federal government proposed an increase to the capital gains inclusion rate. In this Tax Alert, we provide an outline of those changes and opportunities that may be available to crystallize inherent capital gains to take advantage of the current inclusion rate.

    13 May 2024

    2024 budget implementation bill no.1 introduced in House of Commons

    On 2 May 2024, Bill C-69, Budget Implementation Act, 2024, No. 1, received first reading in the House of Commons. Bill C-69 contains certain tax measures announced in the 2024 federal budget and the 2023 federal fall economic statement, as well as various other tax measures, such as the implementation of Canada's Global Minimum Tax Act, that were previously released in draft legislation on 20 December 2023 and 4 August 2023.

    7 May 2024

    Implementation of Release 2 of the CBSA Assessment and Revenue Management (CARM) project delayed to October 2024

    On 19 April 2024, the Canada Border Services Agency (CBSA) announced that the 13 May 2024 go-live date for Release 2 of CARM has been delayed to October 2024 for importers, customs brokers and trade advisors.

    29 Apr. 2024

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