The Canadian Index

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Bar chart ranking U.S. import categories facing Canada's retaliatory tariffs, led by machinery and farm equipment at 38.84 billion dollars.

Canada's retaliatory tariffs take effect September 8 on steel, dairy, appliances, farm equipment, pulp and paper, and electronics, with machinery and farm equipment the largest exposed category at 38.84 billion dollars, more than double electronics at 14.84 billion. For corporate clients buying US capital equipment in those sectors, the practical question is whether their fiscal year end falls before September 8, since that timing determines which capital cost allowance claims are still available. Clients holding US-sourced inventory instead face gradual margin compression rather than a one-time revaluation.

This chart is presented for general informational purposes only and does not constitute financial, investment, tax, or legal advice. Figures reflect the source and period indicated and may no longer be current.

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Bar chart breaking down the $7.5 billion federal tariff support package announced August 25, 2026 by program component.

Ottawa unveiled the package Tuesday alongside confirmation that Canada's own retaliatory tariffs on C$27.6 billion of US goods take effect September 8.

The $7.5 Billion Tariff Package Rewrote Corporate Financing Terms. Most CCPC Clients Have Not Mapped Which Program Fits.

August 26, 2026

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Bar chart ranking Canada's top goods export categories by value, led by motor vehicles, against 556.6 billion dollars in total 2025 exports.

Canada exported $556.6 billion in goods in 2025, with motor vehicles ranking as the second-largest category and the largest of the three…

The Tariff Pause Is Not a Pause for Business Owner Clients With Cross-Border Supply Chains

August 19, 2026

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Bar chart showing steel, aluminum, and copper tariffs reaching a 50 percent ceiling rate under Section 232.

Section 232 tariffs on steel, aluminum, and copper can reach 50% and sit entirely outside CUSMA's protection, a gap that matters more after…

CUSMA Was Not Renewed. Business Owner Clients Now Face Annual Reviews Instead of a Six Year Horizon.

July 13, 2026

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Chart comparing Canada's combined small business tax rate by province, showing Ontario's rate falling in 2026.

Ontario cut its small business corporate tax rate from 3.2% to 2.2% today, lowering the combined federal-Ontario rate on the first $500,000…

Ontario's Small Business Rate Just Dropped, and the Real Planning Question Is Dividend Timing

July 10, 2026

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Quarterly bar chart showing the CRA prescribed rate holding at 3 percent from Q1 2022 through Q4 2026.

The Canada Revenue Agency confirmed its prescribed rate stays at 3 percent for the fourth quarter of 2026, the sixth consecutive quarter at…

CRA Prescribed Rate Holds at 3% for a Sixth Straight Quarter

August 21, 2026

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Bar chart showing Canada's CRA prescribed interest rate holding flat at 3% each quarter from 2022 through late 2026.

Canada's CRA prescribed interest rate has held at 3% for six consecutive quarters, the rate used to price family income-splitting loans without attracting a taxable benefit.

CRA Prescribed Rate Holds at 3% as Tariffs Land

August 18, 2026

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