In Budget 2022, the federal government committed to examining a new minimum tax regime to ensure that all wealthy Canadians pay their fair share of tax. The 2022 Fall Economic Statement indicated that detailed proposal and path for implementation will be released in Budget 2023, which is now set for March 28th. This CALU Report will review the existing AMT rules and discuss what changes the government might consider in light of its concerns, and in turn helps position CALU to respond to any government proposals.
(Members only)
