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An important change is the Liberals’ $4-billion housing accelerator program, an example of how Ottawa’s money and policy can make a difference – but it can take a long time
Legal experts divided on whether exclusion will improve university governance
On November 21, 2023, the federal government released the 2023 Fall Economic Statement (FES), outlining its economic plan and next legislative steps. The FES sets out several key...
On November 21, 2023, the Department of Finance of Canada released its Fall Economic Statement (the “Economic Statement”). The Economic Statement proposes updates to certain measures to...
The Canadian Department of Finance introduced draft legislation in the 2023 Canadian Federal Budget Budget 2023 to create employee ownership trusts EOTs to facilitate the transfer of a business to the employees of the business. We provided an overview of the rules initially proposed in Budget 2023 in Employee Ownership Trusts—A Useful Tool for Employee Business Ownership?, and recommended various revisions to the proposed rules to improve the tax incentives and ease some of the conditions required to qualify for EOT treatment. The Department of Finance released revised EOT legislation on Aug...