Canadian Entrepreneurs’ Incentive: How incentivized will Canadian entrepreneurs be?
Background Tax proposals contained in the 2024 Federal Budget (the “2024 Budget”) propose to increase the capital gains inclusion rate from one-half to two-thirds: for capital gains realized by corporations and trusts on or after June 25, 2024; and for […]
A primer on ABIL claims: Part I
What is an ABIL? This article will be the first in a series of articles that discuss the Allowable Business Investment Loss (“ABIL”), including the interpretation of key terms as well as a discussion of recent case law. Where a […]
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