Canadian Overview

Survol canadien
These articles are from the quarterly Canadian Overview, a newsletter produced by the Canadian member firms of Moore North America. These articles are meant to pursue our mission of being the best partner in your success by keeping you aware of the latest business news.

First Quarter 2025

20 August 2025
Real estate developers often face delays before they can deduct expenses. Most costs are capitalized during construction, but some can be deducted when incidental income is earned.
20 August 2025
The Québec 2025 budget introduced a new strategic tax tool for innovative companies: the Refundable Tax Credit for Scientific Research and Experimental Development, Innovation and Precommercialization (CRIC).
20 August 2025
Canada’s 2025 federal election has ushered in a new era of leadership, with Mark Carney and his Liberal Party securing a minority government—the fourth mandate in a row for the Liberals.
11 April 2025
Change is inevitable. As accountants, we tend to be conservative; if anything, reactive to change.