Stikeman Elliott

Search our Publications

Search for articles by content (full text)

Search for articles by publication


2017 Canadian Federal Budget Commentary

2017 Canadian Federal Budget Commentary

Stikeman Elliott's Tax Group has prepared a commentary on the 2017 federal budget.

Download the full budget commentary:

PDF version / Mobile version


Resource Measures

  • Expansion of Accelerated CCA and CRCE Treatment to Geothermal Heating
  • Reclassification of Discovery Wells as CDE
  • Phase Out of Rule Deeming First $1M of CDE to be CEE
  • Extension of the Mineral Exploration Tax Credit

Changes to Timing of Recognition of Income from Derivatives

  • Option to elect to have mark-to-market treatment of certain derivates
  • New stop-loss rules relating to certain "straddle transactions"

Other Income Tax Changes

  • Clarification of de facto control of a corporation
  • Increased ability for switch funds and segregated funds to merge
  • Changes to rules impacting foreign branches of life insurers



Featured Publications
Canadian Federal Budget Commentary2017 Canadian Federal Budget Commentary  
Controlled Auctions Toolkit

Doing Business in Canada 

Executive Compensation Guide  

Going Public in Canada 

M&A Activity in Canada 
Including Private Equity Investment in Canada

Private Equity Investment in Canada 

Secondary Market Liability in Canada