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On March 28, 2023, the Deputy Prime Minister and Minister of Finance, Chrystia Freeland, presented the federal government’s budget. Read more about the tax initiatives proposed in the budget in our in-depth Tax Insights.
Key highlights:
Refundable investment tax credits for clean hydrogen equipment, clean electricity systems and equipment, and clean technology manufacturing and processing equipment
Details of the previously announced 2% tax on the net value of share repurchases by public corporations
Amendments to the alternative minimum tax (AMT) affecting high-income individuals
Tightening of the intergenerational business transfer rules
New rules to facilitate Employee Ownership Trusts
The release dates for provincial and territorial budgets are noted. If the budget announces significant tax measures, we will also prepare a Tax Insights publication that summarizes them.
Alberta February 28, 2023 |
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British Columbia February 28, 2023 |
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Manitoba March 7, 2023 • Tax Insights |
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New Brunswick March 21, 2023 |
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Newfoundland and Labrador March 23, 2023 |
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Nova Scotia March 23, 2023 |
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Ontario March 23, 2023 • Tax Insights |
Prince Edward Island May 25, 2023 |
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Quebec March 21, 2023 • Tax Insights |
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Saskatchewan March 22, 2023 |
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Northwest Territories February 8, 2023 |
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Nunavut February 23, 2023 |
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Yukon March 2, 2023 |