Qualified investment regime overhaul: New opportunities for the investment fund industry
On Nov. 4, 2025 (Budget Day), the Honourable François-Philippe Champagne tabled the federal budget titled “Budget 2025: Canada Strong” (Budget 2025). Budget 2025 includes several notable tax changes, which are more fully described in our main budget analysis. This Insight focuses only on the proposed changes to the qualified investments regime that were announced in Budget 2025. The proposed changes arose from the consultation (Consultation) that was initiated by “Budget…

