The April 21, 2015 federal budget (Budget) included a number of tax measures that will impact individuals and small business owners. As per the government assurance that this would be a balanced budget, it includes actions that the government pledged would be taken once a balanced budget was achieved. Rather than summarize every tax measure included in the Budget document, this report, which was prepared from within the Budget lock-up today in Ottawa, will focus on a few of the tax measures that are of most interest to individuals and small business owners.

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