We can say that for a measure to be in this budget implementation act, it needs to have been presented, proposed or confirmed in budget 2025, which took place in November. Any measure you see here was announced either in the budget or before that.
January 26th, 2026 / 3:55 p.m.
Director General, Personal Income Tax Division, Tax Policy Branch, Department of Finance
We can say that for a measure to be in this budget implementation act, it needs to have been presented, proposed or confirmed in budget 2025, which took place in November. Any measure you see here was announced either in the budget or before that.
See context to find out what was said next.