Year-end Tax Planning Guide for 2025

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Year-end Tax Planning Guide for 2025

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Fiscalité canadienne | Nouveautés fiscales | RCGT

Published on November 6, 2025

• 2 min read

Would you like to reduce your income taxes? Proper tax planning should be a year-long activity. However, there is still time to implement a few strategies that could reduce your taxes.

The following are a few simple and effective strategies that can be implemented before the end of 2025 or early in 2026.

Among other things, this is the last chance to take advantage of the additional three-year grace period for repaying the HBP, applicable to withdrawals made up to December 31, 2025. So now is the time to plan your RRSP withdrawals if you’re buying your first home!

Additionally, it is worth noting that the planned increase in the capital gains inclusion rate, originally set to take effect in 2024, has been permanently cancelled. The inclusion rate has therefore remained at 50% for both 2024 and 2025, with no increase expected for 2026. As such, no specific planning is required in this regard.

Some federal measures scheduled to come into effect in 2025 but whose adoption has been delayed due to the calling of elections, worth monitoring. This particularly includes enhancements aimed at encouraging investments, such as the accelerated capital cost allowance and the Scientific Research and Experimental Development (SR&ED) tax credit. In his November 4, 2025, budget, the Minister of Finance reaffirmed his intention to implement these measures. Given the delays surrounding their implementation, eligible taxpayers will likely need to file amended tax returns to benefit from these measures retroactively. The Canada Revenue Agency (CRA) is expected to issue guidelines on this matter in the coming months.

Don’t hesitate to contact your Raymond Chabot Grant Thornton advisor who can help you determine the measures that apply to your situation.

Year-end Tax Planning Guide for 2025

Download the document Year_end_tax_planning_guide_2025_

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