Roberts Nash Advisory Group

Budget 2017

Highlights: Capital Gains and Losses: Unchanged

Individuals

1. Anti-Avoidance Rules for Registered Plans (RESP,RDSP)

2. Mineral Exploration Tax Credit for Flow-through Share Investors

3. Disability Tax Credit – Nurse Practitioners

4. Medical Expense Tax Credit – Eligible Expenditures

5. The Canada Caregiver Credit

6. Tuition Tax Credit

7. Public Transit Tax Credit

8. Home Relocation Loans Deduction

9. Sales and Excise Tax Measures

Companies

1. Review of Tax Planning Using Private Corporations

2. Investment Fund Mergers

3. Billed-Basis Accounting

4. Extending the Base Erosion Rules to Foreign Branches of Life Insurers

Other Measures

1. Timing of Recognition of Gains and Losses on Derivatives

2. Financial Sector

Full Report

** I have prepared this commentary to give you my thoughts on various investment alternatives and considerations which may be relevant to your portfolio. This commentary reflects my opinions alone, and may not reflect the views of National Bank Financial Group. In expressing these opinions, I bring my best judgment and professional experience from the perspective of someone who surveys a broad range of investments. Therefore, this report should be viewed as a reflection of my informed opinions rather than analyses produced by the Research Department of National Bank Financial **

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