This afternoon, Finance Minister François-Philippe Champagne tabled the 2026 Budget, titled “Masters of Our Destiny.”

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