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Featured content
Concessional loans – Claimants may amend prior SR&ED claims for taxation years that are not statute-barred
On 13 November 2024, additional information was provided by Canada Revenue Agency (CRA) representatives regarding recent legislative amendments to the Income Tax Act that exclude from government assistance certain bona fide concessional loans made after 2019.
15 November 2024
Canada’s clean technology and clean hydrogen investment tax credits: Update
The Department of Finance released for public comment draft legislative proposals relating to the clean technology investment tax credit (ITC) and the clean hydrogen ITC on 12 August 2024.
7 November 2024
Investment tax credit for carbon capture, utilization and storage: Update
The legislation implementing the investment tax credit (ITC) for carbon capture, utilization and storage (CCUS) was enacted in June 2024 as part of Bill C‑59, Fall Economic Statement Implementation Act, 2023. Bill C-69, Budget Implementation Act, 2024, No. 1, which was also enacted in June 2024, included technical amendments to the CCUS ITC.
31 October 2024
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We bring professional bench strength across Canada, bolstered by a powerful global network. Wherever you are, whatever your goal: we’re right there with you.
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EY Tower, 100 Adelaide Street West,
Toronto , ON M5H 0B3
Direct: +1 416 943 2400
Fax: +1 416 864 1174
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Calgary City Centre, 2200 – 215 2nd Street SW,
Calgary , AB T2P 1M4
Direct: +1 403 206 5300
Fax: +1 403 290 4265
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EPCOR Tower, Suite 1400, 10423 - 101th Street,
Edmonton , AB T5H 0E7
Direct: +1 780 423 5811
Direct: +1 780 428 8977
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900 Boulevard de Maisonneuve Ouest, Bureau 2300,
Montréal , QC H3A 0A8
Direct: +1 514 874 4422
Fax: +1 514 879 2600
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99 Bank Street, Suite 1200,
Ottawa , ON K1P 6B9
Direct: +1 613-232-1511
Fax: +1 613-232-5324
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The Stack, 1133 Melville Street, Suite 1900,
Vancouver BC V6E 4E5
