What was uncommon before the pandemic, teleworking, is finally being integrated into the reality of many employees and employers. In recent years, several companies have resorted to teleworking when health restrictions made it necessary.

Effective September 1, 2022, the Canadian government implemented a luxury tax on the sale or import of specific vehicles, aircraft, and vessels. This luxury tax system bears similarities to those found in major North American sports leagues.

The 2023 federal budget announced significant changes to the Alternative Minimum Tax (AMT) regime to target high-income individuals better.