Analyse du budget fédéral

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22 mars 2013

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Previously Announced Measures

The Government intends to proceed with the following previously announced tax and related measures, as modified to take into account consultations and deliberations since their release: Proposed changes to certain GST/HST rules relating to financial institutions released on January 28,...

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Introduction

Minister of Finance Jim Flaherty today tabled the 2013 Federal Budget (the “Budget”) entitled Jobs, Growth and Long-Term Prosperity – Economic Action Plan 2013. We are pleased to provide our summary of tax measures contained in the Budget. The Budget...

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Personal Income Tax Measures

IN THIS SECTION: Synthetic Dispositions Character Conversion Transactions Trust Loss Trading Non-Resident Trusts Consultation on Graduated Rate Taxation of Trusts and Estates Registered Pension Plans: Correcting Contribution Errors Labour-Sponsored Venture Capital Corporations Tax Credit Lifetime Capital Gains Exemption Dividend Tax...

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Business Income Tax Measures

IN THIS SECTION: Leveraged Life Insurance Arrangements Corporate Loss Trading Taxation of Corporate Groups Mining Expenses Restricted Farm Losses Reserve for Future Services Additional Deduction for Credit Unions Manufacturing and Processing Machinery and Equipment: Accelerated Capital Cost Allowance Clean Energy...

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International Taxation

IN THIS SECTION: International Tax Evasion and Aggressive Tax Avoidance Improvements to Foreign Reporting Requirements: Form T1135 Thin Capitalization Rules Treaty Shopping International Banking Centres   International Tax Evasion and Aggressive Tax Avoidance High on the priority list of the...

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Sales and Excise Tax Measures

IN THIS SECTION: GST/HST and Health Care Services GST/HST Pension Plan Rules GST/HST Business Information Requirement GST/HST on Paid Parking GST/HST Treatment of the Governor General Excise Duty Rate on Manufactured Tobacco   GST/HST and Health Care Services Home Care...

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Other Measures

IN THIS SECTION: First-Time Donor’s Super Credit Expanded Collection and Enforcement Powers related to Charitable Donation Tax Shelters Extended Reassessment Period: Tax Shelters and Reportable Transactions Taxes in Dispute and Charitable Donation Tax Shelters Information Regarding Unnamed Persons Electronic Suppression...

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Customs Tariff Measures

IN THIS SECTION: Tariff Relief for Canadian Consumers Modernizing Canada’s General Preferential Tariff Regime for Developing Countries   Tariff Relief for Canadian Consumers The Budget proposes to eliminate customs tariffs on baby clothing, and sports and athletic equipment (excluding bicycles)...

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