Our letter to members of the federal Ministry provides recommendations on tax issues that should be prioritized over the coming months. Issues include a timely start to the tax reform commitment promised during the election campaign, with a particular focus on the rules governing small businesses. The letter also provides more immediate recommendations for action in relation to the following tax measures:
- Lifetime capital gains exemption
- Canadian Entrepreneurs’ Incentive (CEI) and Capital Gains Rollover
- Employee Ownership Trust (EOT) capital gains exemption
- Technical Tax Bill
- Tax on Split Income (TOSI) Rules
- Passive Investment Rules




