- An increase to the capital gains inclusion rate for individuals earning more than $250,000 in capital gains in a given year from 50% to 66.66%; and
- An increase in the capital gains inclusion rate for corporations and trusts from 50% to 66.66%.
- increasing the Lifetime Capital Gains Exemption to $1,250,000;
- introducing the Canadian Entrepreneurs Incentive to further reduce taxation on the sale of certain shares of small businesses; and
- introducing the Canada Carbon Rebate for small businesses depending on the number of employees.
- expanding the current Home Buyer's Plan by increasing the withdrawal to $60,000;
- providing accelerated Capital Cost Allowance for purpose built rental housing; and
- extending GST relief for Student residences.
- changes to the Alternative Minimum Tax that would allow a higher deduction for charitable donations thus reducing the disincentive for large donations;
- an expansion of the rules regarding the sale of a business to an Employee Ownership Trust; and
- the introduction of a new non-compliance penalty for information returns.