On March 19, 2019, the Minister of Finance introduced Canada’s 2019 federal budget (2019 Budget). The government had already signalled that the primary focus of the 2019 Budget would not be business concerns as those had been largely addressed in the 2018 Fall Economic Statement. Given that 2019 is an election year, that should not be surprising. Nonetheless, the 2019 Budget does contain some significant tax changes, particularly for those in the investment fund and capital markets sectors. The government also proposed significant changes for the Canadian taxation of employee stock options, the details of which are expected to be released later this year.

Here is an overview of the key provisions in the 2019 Budget... Learn More​