{"id":15371,"date":"2026-10-19T09:00:00","date_gmt":"2026-10-19T13:00:00","guid":{"rendered":"https:\/\/wellington-altus.ca\/?p=15371"},"modified":"2026-11-06T18:15:04","modified_gmt":"2026-11-06T23:15:04","slug":"year-end-tax-planning-after-the-policy-dust-settles","status":"publish","type":"post","link":"https:\/\/wellington-altus.ca\/fr\/year-end-tax-planning-after-the-policy-dust-settles\/","title":{"rendered":"Year End Tax Planning After the Policy Dust Settles"},"content":{"rendered":"<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:13pt\"><em>Year-end tax planning is an opportunity to consider how investment decisions, income, charitable giving and financial obligations fit together.<\/em><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">As the year draws to a close, investors may be considering several financial decisions at once. Perhaps an investment has increased significantly in value, another has declined, or a charitable donation is planned before December 31. There <\/span><span style=\"font-size:12pt\">might<\/span><span style=\"font-size:12pt\"> also be upcoming expenses or changes in income to consider.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Each decision can have tax implications, but the combined effect <\/span><span style=\"font-size:12pt\">is<\/span><span style=\"font-size:12pt\"> different from considering them individually. Understanding how these decisions interact can help investors and their advisors identify planning opportunities while remaining mindful of cash flow, investment objectives and longer-term priorities.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:13pt\">Impact <\/span><span style=\"font-size:13pt\">o<\/span><span style=\"font-size:13pt\">f Policy Clarity <\/span><span style=\"font-size:13pt\">o<\/span><span style=\"font-size:13pt\">n Decision-making<\/span><\/strong><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">One significant source of uncertainty in recent years has been resolved. In March 2025, the federal government cancelled its proposed increase in the capital gains inclusion rate from one-half to two-thirds. The general inclusion rate therefore remained 50<\/span><span style=\"font-size:12pt\">%. \u00b9<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">La <\/span><span style=\"font-size:12pt\">higher<\/span><span style=\"font-size:12pt\"> Lifetime Capital Gains Exemption <\/span><span style=\"font-size:12pt\">(LCGE) <\/span><span style=\"font-size:12pt\">for qualifying small business shares and <\/span><span style=\"font-size:12pt\">certain<\/span><span style=\"font-size:12pt\"> farming or fishing property was <\/span><span style=\"font-size:12pt\">retained, <\/span><span style=\"font-size:12pt\">et<\/span><span style=\"font-size:12pt\"> increases annually <\/span><span style=\"font-size:12pt\">with <\/span><span style=\"font-size:12pt\">inflation<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">starting<\/span><span style=\"font-size:12pt\"> in 2026. <\/span><span style=\"font-size:12pt\">The exemption may be relevant to business owners considering a sale or succession, although eligibility requirements and the amount available depend on individual circumstances.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">These developments provide <\/span><span style=\"font-size:12pt\">greater clarity, but tax policy is only one consideration<\/span><span style=\"font-size:12pt\">. <\/span><span style=\"font-size:12pt\">La<\/span><span style=\"font-size:12pt\"> timing of a sale, the <\/span><span style=\"font-size:12pt\">availability of investment losses and other financial priorities can also influence planning decisions.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:13pt\">When One Tax Decision Changes Another<\/span><\/strong><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">A useful example is t<\/span><span style=\"font-size:12pt\">ax-loss harvesting. Investors with unrealized losses in non-registered accounts may consider selling certain holdings to offset realized capital gains. Net capital <\/span><span style=\"font-size:12pt\">losses can generally be carried back three years or forward indefinitely, subject to applicable <\/span><span style=\"font-size:12pt\">rules. \u00b2<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Selling a security at a loss and immediately repurchasing identical property may trigger the superficial-loss rule, <\/span><span style=\"font-size:12pt\">preventing the capital loss from being used to offset capital gains at that time.<\/span><span style=\"font-size:12pt\"> The rule can also apply when an affiliated person or entity acquires the identical property within the relevant period and continues to hold it 30 days after the sale.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Charitable giving introduces another interaction. Donating eligible appreciated publicly traded securities directly to a qualified <\/span><span style=\"font-size:12pt\">donee<\/span><span style=\"font-size:12pt\"> can result in a zero capital-gains inclusion rate for regular income-tax purposes<\/span><span style=\"font-size:12pt\">,<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">meaning the investor generally would not pay capital gains tax on the appreciation.<\/span><span style=\"font-size:12pt\"> The donation<\/span><span style=\"font-size:12pt\"> may <\/span><span style=\"font-size:12pt\">also <\/span><span style=\"font-size:12pt\">generate a charitable donation tax <\/span><span style=\"font-size:12pt\">credit.\u00b3<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Likewise, t<\/span><span style=\"font-size:12pt\">he Alternative Minimum Tax (AMT) <\/span><span style=\"font-size:12pt\">is a separate tax <\/span><span style=\"font-size:12pt\">calculation <\/span><span style=\"font-size:12pt\">that may apply when certain deductions, exemptions or credits reduce an investor<\/span><span style=\"font-size:12pt\">\u2019<\/span><span style=\"font-size:12pt\">s regular income tax.<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">It uses different rules for calculating taxable income and recognizing certain tax benefits.<\/span><span style=\"font-size:12pt\"> <\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">For example, donating eligible appreciated publicly traded securities directly to a qualified <\/span><span style=\"font-size:12pt\">donee<\/span><span style=\"font-size:12pt\"> may provide favo<\/span><span style=\"font-size:12pt\">u<\/span><span style=\"font-size:12pt\">rable treatment under the regular income tax rules. However, the AMT calculation may recognize a portion of the capital gain and apply different rules to the donation tax credit. The treatment of carried-forward capital losses can also differ.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">As a result, an investor who realizes significant capital gains, applies available losses and makes a charitable donation in the same year could face an AMT liability, even when the individual transactions appear tax-efficient under the regular calculation.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">AMT paid may be recoverable against regular income tax over the following seven years, subject to applicable rules. However, recovery depends on future tax circumstances and is not guaranteed. This makes it important to consider both the immediate tax liability and its potential longer-term implications.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Liquidity is another important consideration, since a tax liability can create a future need for cash, even when some of the tax paid could potentially be recovered in subsequent years.<\/span><span style=\"font-size:12pt\"> Upcoming expenses, investment commitments and other financial obligations <\/span><span style=\"font-size:12pt\">could<\/span><span style=\"font-size:12pt\"> therefore influence the timing of planned transactions.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">For business owners considering a share sale, eligibility for the <\/span><span style=\"font-size:12pt\">LCGE<\/span><span style=\"font-size:12pt\"> and related legal or corporate requirements may introduce additional considerations. Coordinating these decisions with appropriate professional advice can help identify potential tax consequences while accounting for broader financial priorities.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:13pt\">A Coordinated Process <\/span><span style=\"font-size:13pt\">f<\/span><span style=\"font-size:13pt\">ou <\/span><span style=\"font-size:13pt\">t<\/span><span style=\"font-size:13pt\">he Final Quarter<\/span><\/strong><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">A<\/span><span style=\"font-size:12pt\"> coordinated <\/span><span style=\"font-size:12pt\">approach to year-end planning helps ensure<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">that tax considerations are evaluated<\/span><span style=\"font-size:12pt\"> alongside broader financial objectives.<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">This <\/span><span style=\"font-size:12pt\">could <\/span><span style=\"font-size:12pt\">begin with <\/span><span style=\"font-size:12pt\">a review<\/span><span style=\"font-size:12pt\"> of<\/span><span style=\"font-size:12pt\"> projected income, realized and unrealized gains, available losses, <\/span><span style=\"font-size:12pt\">anticipated expenses and any significant transactions being considered.<\/span><span style=\"font-size:12pt\"> <\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">As your<\/span><span style=\"font-size:12pt\"> investment advisor, <\/span><span style=\"font-size:12pt\">we can coordinate with your <\/span><span style=\"font-size:12pt\">accountant and legal counsel <\/span><span style=\"font-size:12pt\">to <\/span><span style=\"font-size:12pt\">evaluate how each scenario affects regular income tax, AMT, portfolio exposure, liquidity and any corporate or trust arrangements. <\/span><span style=\"font-size:12pt\">Our<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">individual <\/span><span style=\"font-size:12pt\">roles remain distinct, but the analysis should use the same assumptions and transaction sequence.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Some activities, including in-kind<\/span><span style=\"font-size:12pt\"> charitable donations, securities transfers<\/span><span style=\"font-size:12pt\"> and certain corporate<\/span><span style=\"font-size:12pt\"> transactions, <\/span><span style=\"font-size:12pt\">may<\/span><span style=\"font-size:12pt\"> require documentation and processing before December 31. <\/span><span style=\"font-size:12pt\">Early coordination can help account for deadlines, required approvals and decisions that warrant additional review.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:12pt\">Exhibit: Year-End Planning Process<\/span><\/strong><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"width:5.492063492063492cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:12pt\">Stage<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width:10.998236331569665cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><strong><span style=\"font-size:12pt\">Focus<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:5.492063492063492cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Assess the Current Position<\/span><\/p>\n<\/td>\n<td style=\"width:10.998236331569665cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Income, gains and losses, holdings, <\/span><span style=\"font-size:12pt\">financial <\/span><span style=\"font-size:12pt\">obligations and planned transactions<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:5.492063492063492cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Compare Scenarios<\/span><\/p>\n<\/td>\n<td style=\"width:10.998236331569665cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Regular tax, AMT, liquidity and portfolio implications<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:5.492063492063492cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Coordinate and <\/span><span style=\"font-size:12pt\">Execute<\/span><\/p>\n<\/td>\n<td style=\"width:10.998236331569665cm;vertical-align:top\">\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Donations, transfers, legal and corporate steps, approvals and deadlines<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:12pt\">Year-end planning is most <\/span><span style=\"font-size:12pt\">valuable<\/span><span style=\"font-size:12pt\"> when decisions are considered together rather than as <\/span><span style=\"font-size:12pt\">separate opportunities to reduce taxes.<\/span><span style=\"font-size:12pt\"> <\/span><span style=\"font-size:12pt\">A coordinated conversation with your financial and tax advisors can help ensure these considerations are reflected in your overall financial plan as you prepare for the year ahead.<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:9pt\">Sources<\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:9pt\">1. <\/span><a href=\"https:\/\/www.pm.gc.ca\/en\/news\/news-releases\/2025\/03\/21\/prime-minister-mark-carney-cancels-proposed-capital-gains-tax-increase\"><span style=\"text-decoration:underline;color:#467886;font-size:9pt\">Government of Canada, press release<\/span><\/a><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:9pt\">2. <\/span><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/individuals\/topics\/about-your-tax-return\/tax-return\/completing-a-tax-return\/personal-income\/line-12700-capital-gains\/capital-losses-deductions.html\"><span style=\"text-decoration:underline;color:#467886;font-size:9pt\">Canada Revenue Agency, Capital Losses<\/span><\/a><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:9pt\">3. <\/span><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/publications\/p113\/p113-gifts-income-tax.html\"><span style=\"text-decoration:underline;color:#467886;font-size:9pt\">Canada Revenue Agency, Gifts and Income Tax<\/span><\/a><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"font-size:9pt\">4. <\/span><a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/04\/government-proposes-amendments-to-the-alternative-minimum-tax.html\"><span style=\"text-decoration:underline;color:#467886;font-size:9pt\">Department of Finance Canada, press release<\/span><\/a><\/p>\n<p style=\"margin-top:0pt;padding-top:0;margin-bottom:0pt;padding-bottom:0;line-height:1.38;font-size:11pt\"><span style=\"display:inline-block;height:1em\"><span style=\"display:none\">.<\/span><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The value of year-end planning lies in modelling how transactions interact, then coordinating the order and timing of execution.<\/p>","protected":false},"author":14,"featured_media":15353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[79],"class_list":["post-15371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning","tag-english"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Year End Tax Planning After the Policy Dust Settles - Wellington-Altus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/wellington-altus.ca\/fr\/year-end-tax-planning-after-the-policy-dust-settles\/\" \/>\n<meta property=\"og:locale\" content=\"fr_CA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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