Federal Budget 2026: Expert Analysis from McCarthy Tétrault

The Canadian federal government has released Budget 2026. Our 2026 Canadian Federal Budget Commentary – Tax Initiatives examines the key measures, their implications and the considerations that organizations should keep in mind as they assess what comes next.
With the largest tax group among law firms in Canada, McCarthy Tétrault brings an unparalleled understanding of the Canadian tax regime and industry experience to help clients navigate change, manage risk, identify opportunities and make informed business decisions.
2026 Canadian Federal Budget Commentary – Tax Initiatives
Our 2026 Canadian Federal Budget Commentary – Tax Initiatives examines the key measures, their implications and important considerations for organizations.

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We will publish further analysis and commentary as specific measures progress.
Charity Law Perspectives – Budget 2026
Budget 2026 takes aim at administrative complexity and economic growth, with measures that offer charities and not-for-profits a number of developments to watch.

Budget 2026: Airport concessions taxi towards take off
New timelines, proposed concession terms and implementation funding move Canada’s airport investment plan forward. Explore what Budget 2026 means for investors and airport stakeholders.

Budget 2026: Financial institutions update
Budget 2026 proposes a wide range of measures affecting Canadian financial institutions, including a new competition objective in OSFI's mandate, a higher deposit insurance limit, enhanced fraud protections, modernization of the financial consumer protection framework and a shift of AML oversight from FINTRAC to OSFI for federally regulated financial institutions.

Canadian Construction Law: Budget 2026
Budget 2026 includes several tax measures relevant to Canada’s construction industry, including changes affecting capital gains, taxable Canadian property and financing for purpose-built rental housing.

Budget 2026: Key tax updates for Canada’s energy industry
Budget 2026 includes expansion of clean economy ITCs and the critical mineral tax credits, reduced withholding on TCP, and other tax key measures.

Budget 2026: Consumer markets perspectives updates
From the Canada Growth Incentive to GST/HST and excise tax changes, see what the latest measures could mean for retailers and consumer-facing businesses.

Budget 2026: Tax changes for M&A and private equity
Dealmakers have several developments to watch, including the Canada Growth Incentive, changes to taxable Canadian property rules and simplified foreign property reporting.

Budget 2026: Key tax measures for employers
Budget 2026 proposes changes to registered pension plan rules, the introduction of RRSPs for Life and a new Canada Growth Incentive.

Budget 2026: New incentives for startups and emerging companies
A new Canada Growth Incentive, expanded SR&ED eligibility and changes to taxable preferred share rules are among the key tax measures for startups and emerging companies.

Budget 2026: Key tax measures for Canada’s real estate sector
Changes affecting taxable Canadian property and financing for purpose-built rental housing among the key tax measures for Canada’s real estate sector.

Budget 2026: What it means for transportation and logistics
New infrastructure funding, faster project approvals and tax measures could reshape Canada’s transportation sector. Explore what Budget 2026 means for carriers, port operators and other transportation businesses.

Budget 2026 clarifies how the Canada Strong Fund sits in a project capital structure
Budget 2026 provides further clarity on how the Canada Strong Fund will invest in major Canadian projects, including its position in project capital structures and the implications for private investors, project sponsors and lenders.

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Marie-Soleil LandryPartner | Tax Group Regional Practice Lead - Montréal
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