Overview
On April 16, 2024, the Liberal government tabled its eighth budget, which included a number of tax measures impacting founders and emerging companies, including an increase to the capital gains inclusion rate for corporations and certain individuals.
Please join members of Osler’s National Tax practice for an overview of the key measures introduced in Budget 2024, including:
- Capital gains inclusion rate increase and implications on stock options
- Lifetime Capital Gains Exemption (LCGE) increase
- Canadian entrepreneurs' incentive