Our pre-budget submission to Finance Canada in advance of Budget 2026 recommends that the federal government promptly:
- Begin its promised review of the corporate tax system, including a focus on small business taxation.
- Simplify the Tax on Split Income (TOSI) rules to reduce compliance and administrative costs on small businesses.
- Update RRSP, RRIF and TFSA rules to better support the financial needs of those saving for retirement and retirees.




