Yannacopoulos Johal Accounting

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11/21/2025

📊 Federal Budget 2025 – Part 2: What Owner-Managers Need to Know

Budget 2025 introduces a few key proposals that could impact owner-managers and small business owners. In Part 2, we cover:

✅ Part IV Anti-Deferral Rules – limits tax deferral in tiered corporate structures

🏠 Underused Housing Tax (UHT) Proposal – potential repeal starting 2025

📌 Previously Announced Measures – LCGE increase, bare trust reporting deferred, AMT/Section 160 updates

💼 Other Noteworthy Changes – personal support worker credit, international tax updates, Tax Court adjustments

⚠️ Note: These are proposals in the Budget and are not yet law. Always confirm with your accountant or the CRA before planning.

Stay informed, plan smart, and keep your business compliant!

Federal Budget 2025 — Part 1We’ve broken down the key updates that matter most for business owners and incorporated prof...
11/18/2025

Federal Budget 2025 — Part 1
We’ve broken down the key updates that matter most for business owners and incorporated professionals. This first part covers the high-level changes, including updates to trust rules, the 21-year deemed disposition review, the Manufacturing & Processing (M&P) building incentive, and the proposed enhancements to SR&ED.

Our goal is to make the Budget easier to understand and highlight the areas that may impact tax planning, compliance, and long-term strategy.

Part 2 will dive into the new Part IV anti-deferral rules, the UHT repeal details, and other important measures business owners should keep on their radar.

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18521 97 Avenue
Surrey, BC
V4N3N9

Opening Hours

Monday 8:30am - 4:30pm
Tuesday 8:30am - 4:30pm
Wednesday 8:30am - 4:30pm
Thursday 8:30am - 4:30pm
Friday 8:30am - 4:30pm

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