The Ontario budget was delivered by Charles Sousa, the Minister of Finance, on March 28, 2018.  Details of the 2018 Ontario budget released is available at:

As announced in the 2017 Ontario Economic Outlook and Fiscal Review, the government is transforming the Apprenticeship Training Tax Credit (ATTC) into a new Graduated Apprenticeship Grant for Employers (GAGE). More information about the GAGE is available at

On July 18, 2017, the federal government released a discussion paper and draft legislation that addressed tax planning strategies for private corporations. The paper focused on three main areas: sprinkling income using private corporations, holding passive investments inside a private corporation that were acquired with...