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Tax Alert 2026 No. 22, 27 March 2026
On 26 March 2026, amended Bill C-15, Budget 2025 Implementation Act, No. 1, received Royal Assent and became enacted (substantively enacted on 26 February 2026).
Bill C-15 includes certain income tax measures announced in the 2025 federal budget and the 2024 federal fall economic statement; various other previously announced tax measures included in draft legislation on 15 August 2025, 30 June 2025, 23 January 2025, 12 August 2024 and 9 August 2022; the previously announced increase in the lifetime capital gains exemption and extension of the mineral exploration tax credit; and some new amendments. Various indirect tax and other non-income tax measures are also included.
In this Tax Alert, we provide a summary of the 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. 22, 27 March 2026
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Previous issues
Ontario Finance Minister Peter Bethlenfalvy tabled the province’s fiscal 2026 budget on 26 March 2026.
Manitoba Finance Minister Adrien Sala tabled the province’s fiscal 2026 budget on 24 March 2026.
Yukon Finance Minister Currie Dixon tabled the territory’s fiscal 2026 budget on 19 March 2026.
Saskatchewan Finance Minister Jim Reiter tabled the province’s fiscal 2026 budget on 18 March 2026.
Québec Finance Minister Éric Girard tabled the province’s fiscal 2026 budget on 18 March 2026.
New Brunswick Finance Minister René Legacy tabled the province’s fiscal 2026 budget on 17 March 2026.
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