These measures implement changes related to transfer pricing, Scientific Research and Experimental Development (SR&ED), substantive Canadian-controlled private corporations (CCPCs), clean economy investment tax credits, the Excessive Interest and Financing Expenses Limitation (EIFEL) rules, accelerated capital cost allowance, trust reporting and lifetime capital gains exemption limit, among others. These measures were included in Bill C-15, which received Royal Assent on March 26, 2026.
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