"Reduce the cost of investment for Canadian companies and make sure they are internationally competitive by extending immediate expensing for manufacturing or processing machinery and equipment, clean energy generation, energy conservation equipment, and zero-emission vehicles, as well as the Accelerated Investment Incentive." — liberal.ca, retrieved 2025-04-23

"Drive increased private sector investment in research and development by increasing, to $6 million, the claimable amount under the Scientific Research and Experimental Development Tax Incentive Program (SR&ED) for Canadian companies, along with other reforms, to drive economic growth for small and medium-sized businesses. This program will help Canadian companies stay on the cutting edge, build in Canada, and stay ahead of foreign competitors." — liberal.ca, retrieved 2025-04-23

"Incentivize investment in innovation, especially in Canada’s startups, to help them grow and scale by introducing flow-through shares to our Canadian startup ecosystem, supporting companies in AI, quantum computing, biotech, and advanced manufacturing to raise money faster. This works by allowing companies to issue new shares that allow investors to deduct eligible R&D expenses directly from their taxable income, lowering the risk of investing in innovative Canadian companies. This builds off the successful model that has drawn investment into Canada’s world-leading mining sector and will help our startups to scale up and be the best in the world." — liberal.ca, retrieved 2025-04-23

"Nothing about Canadians’ existing TFSAs would change. The existing $7,000 limit would remain, but Canadians will now be able to contribute up to an additional $5,000 a year, if that money supports Canadian companies that employ Canadian workers and pay Canadian taxes. The tax system already defines Canadian investments, and a Poilievre government will create a definition that lets financial institutions and advisors label which stocks, mutual funds and other investments can go into your Canada First TFSA Top-Up." — conservative.ca, retrieved 2025-04-17

"Today, Conservative Leader Pierre Poilievre announced the Canada First Reinvestment Tax Cut. Any person or business selling an asset will pay no capital gains tax when they reinvest the proceeds in Canada. Companies that reinvest in active Canadian businesses will also defer any capital gains tax. These gains will still be taxed later on when investors cash out or move the money out of Canada. The break will be available on any reinvestments done until the end of 2026." — conservative.ca, retrieved 2025-04-17

"The Canada First Reinvestment Tax Cut will be rocket fuel for our economy. It will incentivize investors—from small business owners, to farmers, to homebuilders—to reinvest and build things here in Canada. Canadians will have a powerful incentive to sell foreign investments and reinvest the proceeds, creating jobs in Canada. Because the break does not go to anyone moving money out of the country, investors will be strongly discouraged from moving money out of Canada. Instead, they will bring it home to build, invent, create, and hire here in Canada.” This tax cut will be available for any capital gains reinvested between July 1, 2025, to December 31, 2026. But, if it causes a major economic boom, as expected, Conservatives will make it permanent." — conservative.ca, retrieved 2025-04-17