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Tax Alert 2026 No. 13, 27 February 2026
On 26 February 2026, amended Bill C-15, Budget 2025 Implementation Act, No. 1, received third reading in the House of Commons and became substantively enacted for Canadian financial reporting purposes.
Bill C-15 implements measures contained in the detailed notice of ways and means motion tabled on 17 November 2025, incorporating a long list of outstanding legislative proposals, with certain minor amendments being adopted and incorporated into the bill by the House of Commons Standing Committee on Finance on 23 February 2026.
In this Tax Alert, we provide a summary of the business and international income tax measures contained in Bill C-15, listed by their previous release date or announcement date.
Access the full content in the PDF attached below.
Read Tax Alert in full
Issue No. 13, 27 February 2026
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Previous issues
Alberta Finance Minister Nate Horner tabled the province’s fiscal 2026 budget on 26 February 2026.
Nova Scotia Finance and Treasury Board Minister John Lohr tabled the province’s fiscal 2026 budget on 23 February 2026.
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.
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