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ARTICLE · 11 NOVEMBER 2025

Charity Law Perspectives – Budget 2025

McCarthy Tétrault
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The 2025 Federal Budget, released on November 4, 2025, sets out the Government of Canada's fiscal direction for the year ahead.

CanadaTechnology
Robert Hayhoe
Robert Hayhoe
Troy McEachren
Troy McEachren
Nicole D'Aoust
Nicole D'Aoust
Benjamin Felsher
Benjamin Felsher
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On November 4, 2025, Canada's Minister of Finance and National Revenue, François-Philippe Champagne, tabled the Liberal Government's federal budget, Building Canada Strong, in the House of Commons (Budget 2025). Among other things, Budget 2025:

  • proposes a suite of enhanced tax incentives, referred to as the "productivity super-deduction", to promote investment and innovation in Canada, which includes measures reinstating the accelerated investment incentive and introducing immediate expensing for certain manufacturing and processing buildings;
  • announces enhancements to the scientific research and experimental development (SR&ED) tax incentive program;
  • proposes to expand the list of critical minerals eligible for the Clean Technology Manufacturing Investment Tax Credit to include antimony, indium, gallium, germanium, and scandium;

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