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Tax Alert 2026 No. 11, 24 February 2026
Nova Scotia Finance and Treasury Board Minister John Lohr tabled the province’s fiscal 2026 budget on 23 February 2026.
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Issue No. 11, 24 February 2026
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Previous issues
British Columbia budget proposes to expand PST to certain professional services
The Government of British Columbia announced changes in its 2026 budget that would expand the provincial sales tax (PST) base to include certain professional services, effective 1 October 2026, subject to Bill 2, Budget Measures Implementation Act, 2026 receiving Royal Assent.
Proposed hybrid mismatch arrangement rules
On 29 January 2026, the Department of Finance released two packages of draft legislative proposals for public comment. The proposals implement certain measures announced in the 2025 federal budget, as well as other previously announced measures and new technical amendments, including the much-anticipated second package of hybrid mismatch arrangement rules.
BC Finance Minister Brenda Bailey tabled the province’s fiscal 2026 budget on 17 February 2026.
Northwest Territories 2026 budget
Northwest Territories Finance Minister Caroline Wawzonek tabled the territory’s 2026 budget on 5 February 2026.
Federal procurement thresholds for free trade agreements updated
The Government of Canada published Contracting Policy Notice 2025-8 Trade Agreements: Thresholds Update, on 5 January 2026.
Draft legislative proposals released for Budget 2025 and other previously announced measures
On 29 January 2026, the Department of Finance released two packages of draft legislative proposals for public comment. The draft legislative proposals implement certain measures announced in the 2025 federal budget (Budget 2025), as well as other previously announced measures and new technical amendments.
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