LCA CPA LLP

2025 Federal Budget Commentary -

2025 Federal Budget Summary We are pleased to share a summary on the 2025 federal budget.  This summary does not originate from our office but rather from CPA Quebec. We hope you find it useful.

Update on the Capital Gains Inclusion Rate -

Update on the Capital Gains Inclusion Rate The Canadian government has announced yet another chapter of significant changes to the capital gains inclusion rate, impacting taxpayers across the country.

Canadian Entrepreneurs’ Incentive (“CEI”) -

Canadian Entrepreneurs’ Incentive (“CEI”) Concurrent with increasing the capital gains inclusion rate from 50% to two‑thirds, the government has increased the lifetime capital gains exemption to $1.25 million and introduced a new incentive ⁠–⁠ the Canadian Entrepreneurs’ Incentive (CEI) ⁠–⁠ available to business owners...