Increasing the capital cost allowance is one of the recommendations I made earlier. It essentially allows companies to invest in capital assets and, for reporting purposes on their taxable income, to claim the amortization more readily. It's a clear incentive to get capital assets or make additions to existing capital assets more quickly, especially in comparison with recent federal tax changes in the U.S. with the Tax Cuts and Jobs Act, which increases the similar amortization to 100%.
On October 24th, 2022. See this statement in context.