Federal Budget 2026: What Actually Matters?

Budget 2026 proposes a $15-million capital gains exemption that excludes entire industries, changes to personal filing deadlines, and new possibilities for corporate loss transfers. With year-end approaching, find out what these changes mean for your clients, which conversations to have now, and what to watch heading into 2027.

Live date Nov 19, 2026
Live time 12:00 – 1:15 ET
Duration 75 minutes

Registering multiple people? Volume discounts from 10% to 25% apply automatically at checkout.

Federal Budget 2026 course
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Live session + Q&A

75 minutes of teaching and discussion, including live Q&A.

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Recording access

The webinar recording will be available shortly following the live event.

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Detailed slide deck

Includes tax tables, worked examples, planning notes, technical references, and supporting resource materials.

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CPD certificate

A CPD certificate is available after successful quiz completion.

Real-world planning question

Two entrepreneurs. The same capital gain. Different tax treatment.

One builds a manufacturing company. The other builds a consulting business. Both subscribe for new shares after Budget Day, grow their businesses and eventually sell at the same gain. One may qualify for the government's new $15-million capital gains exemption. The other may not. And even for the qualifying shareholder, alternative minimum tax could change the immediate tax result. What is the government actually rewarding, and how much is the new exemption worth once the calculations are done?

What we'll work through

01

The $15-Million Canada Growth Incentive

  • Who qualifies — and which industries are excluded
  • Why the exclusions look familiar from TOSI and the former Canadian Entrepreneurs' Incentive
  • Interaction with the lifetime capital gains exemption
  • AMT: how much is the exemption actually worth?
02

Corporate Tax Planning

  • A longer reinvestment window under section 44.1
  • Preferred share dividends and Part VI.1 relief
  • Corporate loss transfers: what Finance is considering
  • Trust distributions involving non-resident owners
03

Business Investment Incentives

  • The Productivity Mega Deduction and immediate expensing
  • Expanded SR&ED eligibility — the new boundaries
  • Clean technology and electricity tax credits
  • Interest deductibility within affiliated corporate groups
04

Retirement and Estate Planning

  • RRSPs for life: what happens to mandatory RRIF conversion?
  • Successor holders and RRSP rollovers on death
  • New restrictions affecting individual pension plans
  • Farm and fishing property transfers to nieces and nephews
05

Personal Tax and Filing Changes

  • May 15 filing deadline: who gains time, and who loses it?
  • Simplified claims for moving, medical and other credits
  • Higher instalment thresholds and annual payments
  • Changes to T1135 foreign asset reporting
  • Caregiver and workers benefit changes
06

CRA Administration and Compliance

  • Longer objection periods — and when they matter
  • Higher administrative penalties and indexation
  • CRA tax debts and credit bureau reporting
  • Reduced paperwork for corporate elections
  • What the budget says about bare trust reporting

What You'll Take Away
Beyond the budget headlines.

Run the Numbers Before Advising

Several measures look different once AMT, existing exemptions and eligibility conditions are worked through. Calculations show where the value sits — and where it doesn't.

Recognize the Practical Impact

A longer objection period sounds administrative until you consider an estate reassessed well into its administration. Asking that question turns many minor measures into practical planning points.

Separate Proposals From Law

Some measures come with draft legislation, some are open consultations, and others take effect years from now. That status should shape what clients are told to act on today.

Your instructors

Kim G C Moody

Tax Authority

Kim G C Moody

LinkedIn

FCPA, FCA, TEP

  • Former Chair, CBA/CPA Joint Committee
  • Former Chair, Canadian Tax Foundation
  • Parliamentary committee witness
Jay Goodis

TAX STRATEGY & OPTIMIZATION

Jay Goodis

LinkedIn

CPA, CA

  • CPA Ontario Emerging Leader
  • Parliamentary committee witness
  • National tax & keynote speaker

Questions before purchasing?

Yes. Discounts range from 10% to 25% based on the number of people registered. The volume discount applies automatically at checkout as additional registrations are added.

You'll receive a confirmation email for your registration, along with a link to access the live session.

If you cannot attend live, the recording will be made available in your CTM account shortly after the session ends, so you can watch on demand.

Yes. The detailed slide deck and supporting materials will be posted shortly before the live session. When the recording is available, you'll be notified by email.

You will have access to the recording and course materials through your CTM account for one year. CTM members can access course materials while their membership is active.

Yes. A CPD certificate is available after successful quiz completion.

Yes. We will take questions during the live Q&A portion after the teaching session.

No. CTM members don't need to register for live sessions. We'll email you the link to join automatically. If you don't see it, check your spam folder or contact us.

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