2026 Federal Budget Highlights - Business and Tax Measures

Budget 2026 expands the SR&ED tax incentive program to include commercialization expenses, enhances the small-business reinvestment rollover by extending the replacement period from one to three years (up to five for certain equity investments), and introduces the Canada Growth Incentive providing up to $15 million capital gains exemption on eligible small-business investments.

RichterNovember 6, 2026ShareCopy link