In this Issue
- Introduction
- International Tax Measures
- Business Income Tax Measures
- Personal Income Tax Measures
- GST/HST Tax Measures
- Other Measures
- Previously Announced Measures
Introduction
On March 22, 2017, Minister of Finance Bill Morneau tabled the 2017 Federal Budget entitled "Building a Strong Middle Class" (the "Budget). As is often the case, there was much speculation regarding the Budget, both with respect to how the Liberal Government might react to predictions about lower tax rates in the United States and specifically concerning the taxation of capital gains.
International Tax Measures
- International Tax
Business Income Tax Measures
- Investment Fund Mergers
- Investment Tax Credit for Child Care Spaces
- Insurers of Farming and Fishing Property
- Billed-Basis Accounting
- Clean Energy Generation Equipment: Geothermal Energy
- Canadian Exploration Expense: Oil and Gas Discovery Wells
- Reclassification of Expenses Renounced to Flow-Through Share Investors
- Meaning of Factual Control
- Timing of Recognition of Gains and Losses on Derivatives
- Consultation on Cash Purchase Tickets
Personal Income Tax Measures
- Disability Tax Credit - Nurse Practitioners
- Tuition Tax Credit
- Medical Expense Tax Credit - Eligible Expenditures
- Consolidation of Caregiver Credits
- Electronic Distribution of T4 Information Slips
- National Child Benefit Supplement
- Home Relocation Loans Deduction
- Anti-Avoidance Rules for Registered Plans
- Mineral Exploration Tax Credit for Flow-Through Share Investors
- Elimination of the Public Transit Credit
GST/HST Tax Measures
- Taxi and Ride Sharing Services
- Rebate to Non-Residents for Tour Package Accommodations
- Opioid Overdose Treatment Drug - Naloxone
- Tobacco and Alcohol Taxes
Other Measures
- Aboriginal Tax Policy
- Customs Tariff and Special Import Measures
Previously Announced Measures
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
