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ARTICLE · 29 APRIL 2026

Spring Economic Update 2026: Key Tax Changes To Watch

Miller Thomson
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The Spring Economic Update 2026 introduces a mix of targeted personal and business tax measures aimed at improving access to disability supports, supporting home ownership and labour mobility...

CanadaTax
Wendi Crowe
Wendi Crowe
Colleen Ma
Colleen Ma
Stéphanie Pépin
Stéphanie Pépin
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Kathryn Walker
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Raffaella Garofalo
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The Spring Economic Update 2026 introduces a mix of targeted personal and business tax measures aimed at improving access to disability supports, supporting home ownership and labour mobility, and incentivizing low‑carbon investment in Canada’s energy sector. Many of the proposed changes focus on simplifying administration while expanding or extending existing relief.

1. Personal income tax measures

1.1 Disability Tax Credit

The Disability Tax Credit (“DTC”) remains a cornerstone of federal disability support. For 2026, the credit amount is set at $10,341, providing up to $1,448 in federal tax relief.

Eligibility continues to depend on certification by a qualified medical practitioner and approval by the Canada Revenue Agency (the “CRA”). A valid DTC certificate is required to access several other federal programs, including the Canada Disability Benefit, Registered Disability Savings Plans, the Child Disability Benefit, and the disability supplement to the Canada Workers Benefit.

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