On March 28, 2023, Canada’s Deputy Prime Minister and Minister of Finance, Chrystia Freeland, delivered the Liberal Government’s federal budget, “A Made-in-Canada Plan: Strong Middle Class, Affordable Economy, Healthy Future” (“Budget 2023”).

For a discussion of Budget 2023’s tax measures that are most relevant to businesses and their owners, please see McCarthy Tétrault’s Budget 2023 Commentary.