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2017 Canadian Federal Budget Commentary

2017 Canadian Federal Budget Commentary

Stikeman Elliott's Tax Group has prepared a commentary on the 2017 federal budget.

Download the full budget commentary:

PDF version / Mobile version

To receive a copy in French (when available), please email us.



HIGHLIGHTS:

Resource Measures

  • Expansion of Accelerated CCA and CRCE Treatment to Geothermal Heating
  • Reclassification of Discovery Wells as CDE
  • Phase Out of Rule Deeming First $1M of CDE to be CEE
  • Extension of the Mineral Exploration Tax Credit

Changes to Timing of Recognition of Income from Derivatives

  • Option to elect to have mark-to-market treatment of certain derivates
  • New stop-loss rules relating to certain "straddle transactions"

Other Income Tax Changes

  • Clarification of de facto control of a corporation
  • Increased ability for switch funds and segregated funds to merge
  • Changes to rules impacting foreign branches of life insurers

 

 



 
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