On September 15, 2026 the federal government announced the Productivity Mega Deduction. If your business buys equipment, technology, vehicles or most other capital assets, this changes the arithmetic of that purchase, and it takes effect immediately.

This newsletter addresses an often-overlooked area in tax planning—the ability to transfer dividend income between spouses

For many Ontario families, the cottage is not just real estate. It is the place where children grew up, grandchildren learned to swim, and family routines became family memories. That emotional value is exactly why cottage planning is often more difficult than ordinary estate planning.

Critical illness insurance (“CII”), first introduced in Canada in the mid-1990s, has continued to evolve over the past three decades. What began as a relatively simple product designed to provide financial support on the diagnosis of a serious illness has developed into a flexible planning tool with applications in business structuring, shareholder agreements and family planning. As discussed below, its role has expanded significantly, particularly in situations where traditi

The article below was written by my colleague, Sébastien Desmarais, an Ottawa tax and estate practitioner, and shared with his permission. Since most countries, except the U.S., tax based on residence and not citizenship, giving up the non-U.S. citizenship will almost always be preferable to giving up the U.S. citizenship. However, it is important for all dual citizens to get professional advice in the next year. -Chuck Dual U.S.-Canadian citizens residing in Canada may wan