This is a page from the 2021 Canadian federal election.

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Investment

Liberal

Allow privately-owned, Canadian-controlled businesses to expense up to $1.5M of growth-enhancing investments, including software, patents, & machinery.

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Conservative

  • Provide a 5% investment tax credit for any capital investment in 2022 and 2023, with the first $25,000 to be refundable for small business.
  • Provide a 25% tax credit on amounts up to $100,000 that Canadians personally invest in a small business over the next two years.
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NDP

  • Update the Investment Canada Act to limit takeovers of Canadian companies by foreign investors without national security reviews.
  • Shut down the Invest in Canada agency and create iCanada.

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