On March 28, 2023, the federal government introduced Budget 2023, A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future. The Budget contains broad measures to address issues including intergenerational transfers of wealth, credits relating to the environment, Employee Ownership Trusts, the expansion of the Alternative Minimum Tax (AMT), and the expansion of the General Anti-Avoidance Rule (GAAR). Members of Dentons’ Tax group, together with a team at Wolters Kluwer, have prepared a Special Report which provides a detailed analysis of the key tax components in the Budget.

Download the complimentary Special Report here.

Additional key contacts:

• Tony Schweitzer
• Brian Kearl
• Keith Hennel
• Blair Botsford
• Larry Nevsky
• Gergely Hegedus
• Jessica Fabbro
• Mike Harris
• Jacob Yau
• Earl Miller
• Paige Donnelly
• James Konopka
• Keaton Buchberger
• Adam Kotlowitz
• Caroline Harrell

We would like to thank Ashleigh Graden, Articling Student, for her contributions to this report.