Insights/Communiqués/Tax Notes/August 10, 2023

Tax Notes

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August 10, 2023

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Consultations on measures announced in Budget 2023 begin

Colleen Ma, Carolyn S. Inglis

On Friday, August 4, 2023, the Department of Finance released for public consultation extensive legislative proposals accompanied by explanatory notes (the “August Proposals”). The August Proposals relate to various measures previously announced in Budget 2023. See here for our 2023...

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New considerations when seeking to multiply access to the lifetime capital gains exemption

Andrew C. Bateman, Pierce Quaghebeur

Proactive planning to multiply access to the lifetime capital gains exemption (“LCGE”) for shares of a qualified small business corporation (“QSBC”) or qualified family farm property (“QFFP”) remains of ongoing interest to taxpayers and their family members that may be...

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