{"id":8533,"date":"2025-11-05T10:10:11","date_gmt":"2025-11-05T18:10:11","guid":{"rendered":"https:\/\/ca.andersen.com\/?p=8533"},"modified":"2025-11-05T19:56:12","modified_gmt":"2025-11-06T03:56:12","slug":"new-tax-measures-in-budget-2025","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/new-tax-measures-in-budget-2025\/","title":{"rendered":"New Tax Measures in Budget 2025"},"content":{"rendered":"\n<p>Budget 2025 introduces a broad suite of tax measures affecting both corporations and individuals.\u00a0Highlights include\u00a0expanded\u00a0scope for\u00a0the so-called \u201cClean Investment Tax Credits\u201d,\u00a0accelerated\u00a0deduction for certain capital expenses,\u00a0and enhanced support for innovation through a more accessible Scientific Research and Experimental Development (SR&amp;ED) regime. At the same time,\u00a0some\u00a0long-standing trust and corporate planning strategies face new restrictions, signalling a continued tightening of perceived loopholes.\u00a0<\/p>\n\n\n\n<p>Perhaps most&nbsp;extensively, the Budget proposes&nbsp;broad&nbsp;reforms to Canada\u2019s transfer pricing framework. These changes reflect a global shift toward greater transparency and the alignment of profits with real economic activity, rather than tax-driven structures. Together, the measures suggest a strategic rebalancing&nbsp;focused on&nbsp;rewarding productive investment and innovation, while narrowing opportunities for aggressive tax minimization.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Personal Income Tax Measures\u202f<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Personal Support Workers Tax Credit&nbsp;<\/h3>\n\n\n\n<p>Introduction of a&nbsp;temporary&nbsp;refundable tax credit of\u202f5%&nbsp;of eligible earnings,&nbsp;for&nbsp;a credit value of up to $1,100&nbsp;for&nbsp;Personal Support Workers Tax Credit.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Automatic Federal Benefits for Lower-Income Individuals&nbsp;<\/h3>\n\n\n\n<p>Consultation&nbsp;in respect of&nbsp;giving&nbsp;CRA discretionary authority to file tax returns for&nbsp;individuals&nbsp;with&nbsp;taxable income below&nbsp;the lower of&nbsp;the federal basic personal amount or provincial equivalent.\u202f&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Top-Up Tax Credit&nbsp;<\/h3>\n\n\n\n<p>The&nbsp;\u201cmiddle-class tax cut\u201d&nbsp;currently before Parliament&nbsp;in Bill C-4&nbsp;reduces&nbsp;the first marginal personal income tax rate; however,&nbsp;this also reduces the&nbsp;benefit realized from&nbsp;most non-refundable tax credits.&nbsp;Where&nbsp;an&nbsp;individual&#8217;s non-refundable tax credit amounts&nbsp;exceed&nbsp;the first income tax bracket threshold, thus&nbsp;decreasing the&nbsp;value of their&nbsp;non-refundable tax&nbsp;credits&nbsp;more than the&nbsp;tax savings&nbsp;realized&nbsp;from the rate reduction, the credit will&nbsp;maintain&nbsp;the current 15%&nbsp;rate for non-refundable tax credits&nbsp;above&nbsp;the first income tax bracket threshold.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Qualified Investments for Registered Plans&nbsp;<\/h3>\n\n\n\n<p>To improve the&nbsp;coherence of the qualified investments regime for registered plans&nbsp;including&nbsp;RRSPs, RRIFs, TFSAs, RESPs, RDSPs, FHSAs, and&nbsp;DPSPs,&nbsp;Budget 2025 proposes to&nbsp;harmonise the qualified investment rules,&nbsp;including the rules&nbsp;relating to registered plan investments in small businesses. This will&nbsp;expand the ability for&nbsp;RDSPs to&nbsp;acquire&nbsp;shares of specified small business corporations, venture capital corporations, and specified cooperative corporations.&nbsp;Shares of eligible corporations and interests in small business investment limited partnerships, as well as&nbsp;small business investment trusts,&nbsp;will&nbsp;no longer be qualified investments. Shares of eligible corporations will&nbsp;continue to be qualified investments under the rules relating to specified small business corporations.&nbsp;<\/p>\n\n\n\n<p>Additionally,&nbsp;the registered investment regime&nbsp;will be&nbsp;simplified but&nbsp;will&nbsp;generally&nbsp;allow&nbsp;units or shares of funds that were registered investments&nbsp;to continue to&nbsp;qualify.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Information Sharing \u2013 Worker Misclassification&nbsp;<\/h3>\n\n\n\n<p>Employment and Social Development Canada (ESDC) and Canada Revenue Agency (CRA) will&nbsp;reciprocally share&nbsp;data to&nbsp;facilitate&nbsp;inspections and enforcement to address worker misclassification, for example as is seen in the \u201cTruckers Inc\u201d plans.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eliminate&nbsp;ability&nbsp;to claim&nbsp;some&nbsp;expenses&nbsp;for&nbsp;both the&nbsp;Home Accessibility&nbsp;and Medical Tax Credits&nbsp;<\/h3>\n\n\n\n<p>Currently&nbsp;where&nbsp;an expense meets the&nbsp;eligibility criteria for both credits taxpayers can claim&nbsp;it for&nbsp;both credits.&nbsp;The&nbsp;ability to&nbsp;claim&nbsp;some expenses twice&nbsp;will be eliminated.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">21-Year&nbsp;Trust&nbsp;Rule&nbsp;<\/h3>\n\n\n\n<p>The&nbsp;current anti-avoidance rule for direct trust-to-trust transfers&nbsp;will be broadened&nbsp;to include indirect transfers of trust property to other trusts,&nbsp;with the intent of reducing tax planning opportunities to avoid&nbsp;the&nbsp;&#8220;21-year rule&#8221;, thus&nbsp;preventing&nbsp;personal trusts from being used to indefinitely postpone tax on&nbsp;accrued&nbsp;gains.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Business Income Tax Measures<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Immediate Expensing for Manufacturing and Processing Buildings&nbsp;<\/h3>\n\n\n\n<p>Budget\u202f2025 proposes&nbsp;to&nbsp;temporarily&nbsp;enable&nbsp;immediate&nbsp;cost&nbsp;expensing&nbsp;for&nbsp;eligible manufacturing or processing buildings,&nbsp;and&nbsp;additions or alterations&nbsp;to such buildings.&nbsp;&nbsp;<\/p>\n\n\n\n<p>The 100% expense rate will reduce to\u202f75%&nbsp;for eligible property that is first used for manufacturing or processing in\u202f2030 or 2031, and&nbsp;55% for\u202f2032 or 2033.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Scientific Research and Experimental Development Tax Incentive Program&nbsp;<\/h3>\n\n\n\n<p>The government confirmed its intention to move forward with&nbsp;previously announced&nbsp;changes&nbsp;to&nbsp;the SR&amp;ED&nbsp;program and&nbsp;further&nbsp;increase the expenditure limit on which the enhanced 35&nbsp;%&nbsp;tax credit can be earned from the previously announced $4.5\u202fmillion to $6\u202fmillion.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Critical Mineral Exploration Tax Credit&nbsp;<\/h3>\n\n\n\n<p>Expansion of the list of critical minerals&nbsp;eligible for&nbsp;the&nbsp;flow through&nbsp;Critical Mineral Exploration Tax Credit (CMETC)&nbsp;to&nbsp;also&nbsp;include&nbsp;bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, tantalum, tin, and tungsten.&nbsp;This will apply&nbsp;for individuals who invest in eligible flow-through shares&nbsp;where&nbsp;expenditures&nbsp;are&nbsp;renounced under after Budget Day and on or before March\u202f31, 2027.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Clean Technology Manufacturing Investment Tax Credit&nbsp;<\/h3>\n\n\n\n<p>This measure expands&nbsp;eligibility&nbsp;for the&nbsp;refundable 30%&nbsp;Clean Technology Manufacturing&nbsp;ITC to include&nbsp;investments in new machinery and equipment&nbsp;purchased&nbsp;for an expanded list&nbsp;of critical minerals&nbsp;including&nbsp;antimony, indium, gallium, germanium, and scandium.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Investment Tax Credit for Carbon Capture,&nbsp;Utilization, and Storage&nbsp;<\/h3>\n\n\n\n<p>Currently the&nbsp;applicable rates for the&nbsp;refundable&nbsp;Carbon Capture,&nbsp;Utilization, and Storage (CCUS)&nbsp;ITC&nbsp;go down&nbsp;starting&nbsp;in\u202f2031.&nbsp;The Budget proposes&nbsp;extending&nbsp;the availability of the full credit rates by&nbsp;5&nbsp;years,&nbsp;with the full rates applying&nbsp;in respect of&nbsp;eligible expenditures incurred&nbsp;to&nbsp;the end of\u202f2035.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Clean Electricity Investment Tax Credit and Canada Growth Fund&nbsp;<\/h3>\n\n\n\n<p>The&nbsp;15%&nbsp;refundable&nbsp;Clean Electricity&nbsp;ITC&nbsp;for&nbsp;equipment related to low-emitting electricity generation, electricity storage, and the transmission of electricity between provinces and territories&nbsp;will be expanded to also apply to the Canada Growth Fund, and will provide for an exception so that&nbsp;financing provided by the Canada Growth Fund&nbsp;does not&nbsp;reduce the cost of&nbsp;property&nbsp;eligible for the Clean Electricity investment tax credit.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eliminate&nbsp;Tax Deferral Through Tiered Corporate Structures&nbsp;<\/h3>\n\n\n\n<p>Budget 2025 proposes measures to limit the&nbsp;ability to&nbsp;defer tax on investment income which can currently be achieved by using tiered corporate structures with staggered year ends.&nbsp;&nbsp;Very generally,&nbsp;the dividend refund that could be claimed by a payer corporation on the payment of a taxable dividend to an affiliated recipient corporation&nbsp;will be suspended&nbsp;if the recipient corporation&#8217;s balance-due day for the taxation year in which the dividend was received ends after the payer corporation&#8217;s balance-due day for the taxation year in which the dividend was paid.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Eligible activities under the Canadian Exploration Expense&nbsp;<\/h3>\n\n\n\n<p>Clarification&nbsp;regarding&nbsp;the eligible expenses&nbsp;to which this measure applies&nbsp;will be provided to clarify&nbsp;that expenses incurred for the purpose of&nbsp;determining&nbsp;the quality of a mineral resource in Canada do not include expenses related to&nbsp;determining&nbsp;the economic viability or engineering feasibility of the mineral resource.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>International Tax Measures<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Transfer Pricing&nbsp;<\/h3>\n\n\n\n<p>Intended to&nbsp;more closely align&nbsp;Canada\u2019s&nbsp;transfer pricing&nbsp;with the OECD,&nbsp;Budget 2025 proposes substantive changes to&nbsp;the rules which apply to&nbsp;cross-border transactions between non-arm&#8217;s length persons.&nbsp;This includes&nbsp;new methods for analyzing&nbsp;transactions&nbsp;between a taxpayer and a&nbsp;non-arm\u2019s length&nbsp;non-resident persons that are based not only on contract terms, but also on economically relevant characteristics, which are more&nbsp;broadly defined&nbsp;to&nbsp;better&nbsp;reflect functions performed, risks assumed, assets used and actual conduct of the parties in a related-party transaction.&nbsp;&nbsp;<\/p>\n\n\n\n<p>A \u201cnon-recognition and replacement\u201d rule&nbsp;would allow&nbsp;replacement&nbsp;or re-characterisation&nbsp;of&nbsp;terms&nbsp;in&nbsp;a related-party transaction to&nbsp;terms that&nbsp;would have been agreed between independent parties under comparable circumstances.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Enhanced documentation,&nbsp;compliance&nbsp;and administrative measures&nbsp;include&nbsp;more rigorous contemporaneous documentation requirements and quicker deadlines for providing documentation in audits.&nbsp;This is balanced by an increase&nbsp;to&nbsp;from $5 million to $10 million&nbsp;with respect to the threshold&nbsp;at&nbsp;which the&nbsp;transfer&nbsp;pricing&nbsp;penalty applies.&nbsp;&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Clarify Treatment of&nbsp;Investment Income Derived from Assets Supporting Canadian Insurance Risks&nbsp;<\/h3>\n\n\n\n<p>Foreign accrual property income (FAPI)&nbsp;rules as they apply to&nbsp;insurance businesses are&nbsp;clarified such that it is now clear that investment income derived from assets held by a foreign affiliate to back Canadian&nbsp;insurance&nbsp;risks is included in FAPI regardless of which entity holds those assets.&nbsp;&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sales and Excise Tax Measures<\/strong>&nbsp;<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Underused Housing Tax&nbsp;<\/h3>\n\n\n\n<p>Implementation of the Underused Housing Tax (UHT)&nbsp;in&nbsp;2022&nbsp;was rocky at best, and&nbsp;Budget\u202f2025 proposes to&nbsp;eliminate&nbsp;the UHT as of the 2025 calendar year&nbsp;such that&nbsp;no UHT would be payable and no returns would be&nbsp;required&nbsp;for&nbsp;2025&nbsp;and&nbsp;subsequent&nbsp;years.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Luxury Tax on Aircraft and Vessels&nbsp;<\/h3>\n\n\n\n<p>The luxury tax on&nbsp;aircraft&nbsp;and vessels&nbsp;will be eliminated, including&nbsp;the tax on sales, the tax on importations, and the tax on improvements.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Carousel Fraud&nbsp;<\/h3>\n\n\n\n<p>Carousel&nbsp;tax&nbsp;schemes use&nbsp;a series of real or fraudulent transactions where at least one person collects GST\/HST in respect of a&nbsp;supply&nbsp;but&nbsp;never&nbsp;remits the taxes collected&nbsp;to the government.&nbsp;Consultations on proposed&nbsp;changes to the\u202f<em>Excise Tax Act\u202f<\/em>to prevent carousel fraud&nbsp;will take place, specifically&nbsp;with respect to a&nbsp;proposal&nbsp;to introduce a new reverse charge mechanism (RCM) beginning with certain supplies&nbsp;within the telecommunications sector.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">GST\/HST Treatment of Manual Osteopathic Services&nbsp;<\/h3>\n\n\n\n<p>Budget\u202f2025 clarifies&nbsp;that osteopathic services&nbsp;provided&nbsp;by&nbsp;practitioners&nbsp;who are not osteopathic physicians are taxable under the GST\/HST.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Previously Announced Measures<\/strong>&nbsp;<\/h2>\n\n\n\n<p>Additionally,&nbsp;Budget\u202f2025 confirms government\u2019s intent to&nbsp;proceed&nbsp;with&nbsp;many&nbsp;previously announced&nbsp;tax measures&nbsp;including:&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>New reporting\u00a0requirements\u00a0for bare trusts\u00a0that have\u00a0been deferred\u00a0to\u00a0years ending on or after December 31, 2026,\u00a0\u00a0<\/li>\n\n\n\n<li>Capital Gains Rollover on Small Business Investments,\u00a0\u00a0<\/li>\n\n\n\n<li>The increase\u00a0to\u00a0the\u00a0Lifetime Capital Gains Exemption to apply to up to $1.25\u202fmillion\u00a0of eligible capital gains;\u00a0<\/li>\n\n\n\n<li>The\u00a0Crypto-Asset Reporting Framework and the Common Reporting Standard.\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Contact Our Team:<\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-cyan-bluish-gray-background-color has-background\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" class=\"wp-image-8559\" style=\"width: 150px;\" src=\"https:\/\/ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background.jpg\" alt=\"Elan Harper - New Gradient Grey Background\" srcset=\"https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background.jpg 1024w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-500x500.jpg 500w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-200x200.jpg 200w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-768x768.jpg 768w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-60x60.jpg 60w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-300x300.jpg 300w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-400x400.jpg 400w, https:\/\/previous.ca.andersen.com\/wp-content\/uploads\/2025\/11\/Elan-Harper-New-Gradient-Grey-Background-600x600.jpg 600w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/td><td><strong><em><a href=\"https:\/\/ca.andersen.com\/professionals\/elan-harper\/\" target=\"_blank\" rel=\"noreferrer noopener\">Elan Harper<\/a>, LLM (Tax), MBA, TEP<\/em><\/strong><br>Director, Andersen LLP<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Budget 2025 introduces a broad suite of tax measures affecting both corporations and individuals.\u00a0Highlights include\u00a0expanded\u00a0scope for\u00a0the so-called \u201cClean Investment Tax Credits\u201d,\u00a0accelerated\u00a0deduction for certain capital expenses,\u00a0and enhanced support for innovation through a more accessible Scientific Research and Experimental Development (SR&amp;ED) regime. At the same time,\u00a0some\u00a0long-standing trust and corporate planning strategies face new restrictions, signalling a continued [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8538,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[302,351,410],"tags":[415,418,358,417,416,175,419],"class_list":["post-8533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-budget-tax-updates","category-canadian-tax","category-tax-compliance-voluntary-disclosures","tag-budget-2025","tag-budget-2025-highlights","tag-canada","tag-canada-tax-changes-2025","tag-canadian-federal-budget","tag-canadian-tax","tag-tax-reform-canada-2025"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Tax Measures in Budget 2025 &#8211; Andersen<\/title>\n<meta name=\"description\" content=\"Budget 2025 introduces a broad suite of tax measures affecting both corporations and individuals.\u00a0Highlights include\u00a0expanded\u00a0scope for\u00a0the so-called \u201cClean Investment Tax Credits\u201d,\u00a0accelerated\u00a0deduction for certain capital expenses,\u00a0and enhanced support for innovation through a more accessible Scientific Research and Experimental Development (SR&amp;ED) regime. 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