Summary
Canada's Budget 2026, released on 5 November, proposes a Canada Growth Incentive exempting up to $15 million of capital gains on eligible investments and an enhanced small business rollover. A Productivity Mega Deduction aims to cut the effective tax rate on new business investment, and SR&ED is widened to some commercialisation costs.
What it means for you
Indian companies investing in Canada and NRI founders there should check how these incentives affect entry, investment and exit plans.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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