MEMOrandum Interest rates on refunds, installments and underpaid amounts for corporations and individuals. Prescribed interest rates on loans to officers, employees and...

OVERVIEW Budget 2018-2019 is the fourth consecutive balanced budget. With this budget, Québec is repaying its debt. As at March 31, 2018,...

MEASURES PERTAINING TO INDIVIDUALS Introduction of a first-time home buyers’ tax credit A new non-refundable first-time home buyers’ tax credit will be...

OVERVIEW Projected $18.1 billion deficit for 2018–19. Additional reporting requirements for trusts (effective 2021 tax year). Annual indexation of the Canadian Child...