In this episode of The Deep Dive, we explore Canada’s evolving tax landscape for 2025 and 2026. The federal government has postponed the capital gains inclusion rate hike to 66.67%, now set for January 2026. We break down what this means for investors and business owners preparing for the shift. Listeners will gain insight into registered accounts like the FHSA and RESP, with updated contribution limits and grant eligibility. We explain how income thresholds affect access to education savings incentives. The episode also demystifies flow-through shares—tools that let corporations pass tax deductions to investors. We take a close look at the Smith Maneuver, a strategy for converting mortgage interest into tax-deductible investment leverage. Administrative changes from the CRA are also covered, including pension limits and digital filing u ...