Personal Tax Measures
IN THIS SECTION: Registered Disability Savings Plans Retirement Compensation Arrangements Employees Profit Sharing Plans Group Sickness or Accident Insurance Plans Life Insurance Policy Exemption Test Eligible Dividends – Split-Dividend Designation and Late Designation Mineral Exploration Tax Credit for Flow-Through Share...
GST/HST and Excise Tax Measures
IN THIS SECTION: GST/HST Health Care Exemptions and Zero-Rating Expanded Doubling GST/HST Streamlined Accounting Thresholds GST and Excise Tax Relief for Foreign-Based Rental Vehicles Temporarily Imported by Canadian Residents Application of the “Gas-Guzzler” Excise Tax or “Green Levy” on Fuel-Inefficient...
Other Tax Measures
IN THIS SECTION: Gifts to Foreign Charitable Organizations Charities – Enhancing Transparency and Accountability Tax Shelter Administrative Changes Aboriginal Tax Policy Gifts to Foreign Charitable Organizations For more comments on Charitable Sector Measures, please visit Charities and Not-for-Profit Newsletter March...
Customs Tariff Measures
IN THIS SECTION: Trade Measures to Support the Energy Industry Travellers’ Exemptions Trade Measures to Support the Energy Industry As the Government has committed to make Canada a duty-free zone for industrial manufacturers, the Budget will eliminate a 5% Most-Favoured-Nation...
Trade Remedy Law Measures
In Budget 2011, the Government proposed that it would study initiatives regarding the operation of Canada’s trade remedy law system under the Special Import Measures Act. The Budget provides vague references to introducing legislation to consolidate Canada’s trade remedy investigation...
Previously Announced Measures
The Budget confirms certain tax measures previously announced by the Government. Where appropriate, the measures have been modified to take into account consultations and deliberations since their release. Previously announced measures relating to income tax include the following: legislative proposals...
( Available in French only )
Mesures visant les particuliers
Mesures favorisant le maintien à domicile des aînés Le budget prévoit des bonifications à deux crédits d’impôt remboursables déjà en place ainsi que l’instauration de deux nouveaux crédits d’impôt remboursables. Tout d’abord, les paramètres du crédit d’impôt remboursable pour maintien...
( Available in French only )
Mesures relatives aux fiducies
Modifications à l’impôt à payer par une fiducie non testamentaire Le taux applicable actuellement aux fiducies non testamentaires (y compris une fiducie de fonds communs de placements et une fiducie intermédiaire de placements déterminés) est augmenté de 20 % à 24 %,...
( Available in French only )
Mesures visant les entreprises
Mesures relatives à l’épargne-retraite collective Tout d’abord, le Québec s’harmonisera de façon générale avec les nouvelles règles fiscales fédérales relatives aux régimes de pension agréés collectifs. Sommairement, les agréments de régimes de pension collectifs par le ministre du Revenu du...
( Available in French only )
Mesures relatives à la culture
Le budget prévoit certains changements aux règles existantes relatives au secteur culturel : l’allègement fiscal accordé aux travailleurs étrangers du cinéma est élargi de façon à inclure plusieurs nouveaux postes aux fins de l’admissibilité à cet allègement fiscal; la bonification applicable...
