Advocacy

This letter to the Department of Finance provides additional recommendations on certain Employee Life and Health Trust (ELHT) rules that were proposed in their August 15, 2025, legislative package. It supplements our September 12, 2025, submission on the same matter. The letter also reiterates and explains our past recommendation for increasing the limits for Private Health Services Plans (PHSPs) and ELHTs as provided in a letter to the Department on March 31, 2022. Download Now

CALU’s submission to Finance Canada in response to draft legislative proposals released on August 15, 2025 including in relation to: Capital Gains Rollover Employee Ownership Trust Capital Gains Exemption Trust Reporting Rules Employee Life and Health Trusts Outstanding Legislation Download Now

Our pre-budget submission to Finance Canada in advance of Budget 2025 recommends that the federal government: Promptly begin its promised review of the corporate tax system, including a focus on small business taxation. Promptly update RRSP and RRIF rules to better support the financial needs of those saving for retirement and retirees. Provide a temporary 35 percent refundable tax credit relating to the cost of dental care programs for employees of small businesses to be reviewed for effectiveness after three years. Develop pharmacare using the same general approach as the federal dental plan: supporting those without prescription drug coverage ...

CALU’s pre-budget submission to the Standing Committee on Finance (FINA) in advance of Budget 2025. It recommends that the federal government: Promptly begin its promised review of the corporate tax system, including a focus on small business taxation. Promptly update RRSP and RRIF rules to better support the financial needs of those saving for retirement and retirees. Provide a temporary 35 percent refundable tax credit relating to the cost of dental care programs for employees of small businesses to be reviewed for effectiveness after three years. Develop pharmacare using the same general approach as the federal dental plan: supporting ...

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 Download Now

CALU’s pre-budget submission to Finance Canada in advance of Budget 2025. It recommends that the federal government: Abandon its intention to implement an increase in the capital gains inclusion rate Commission an expert panel to review and report on the tax rules governing small businesses Update RRSP and RRIF rules to enhance the retirement income system for younger and older Canadians Provide a 35 percent refundable tax credit relating to the cost of dental care programs for employees of small businesses Develop pharmacare using the same general approach as the federal dental plan: supporting those without prescription drug coverage ...

Our submission to the Standing Committee on Finance (FINA) on its study of “Changes to Capital Gains and Corresponding Measures Announced in Budget 2024” explains that the true measure of their impact must consider other tax changes that have been implemented since 2018. We also note that the Budget 2024 capital gains proposals add to and exacerbate the already heavy burden of tax complexity and costs for small business owners. Ultimately, we recommend that the federal government commission an expert panel to review the tax rules governing small business taxation with a view to harmonizing the treatment of various types ...

CALU submission to Finance Canada on changes to various provisions of the Income Tax Act contained in technical amendments released on August 12, 2024 including trust reporting rules, graduated rate estates and more. download now