DiscoverTaxBreaksEpisode 035 – Impact of August 4th Proposed Amendment to the Alternative Minimum Tax Regime (AMT)
Episode 035 – Impact of August 4th Proposed Amendment to the Alternative Minimum Tax Regime (AMT)

Episode 035 – Impact of August 4th Proposed Amendment to the Alternative Minimum Tax Regime (AMT)

Update: 2023-08-22
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In our firm’s latest podcast, Kenneth Keung and Kim G C Moody briefly discuss the 2023 Federal Budget proposals to amend the alternative minimum tax regime under Canadian tax law. Specifically, Kenneth and Kim discuss:



  • The history of the AMT;

  • The architecture of the AMT;

  • The 2021 Liberal Party election policy platform promise to introduce a “15% minimum tax;

  • The 2022 Federal Budget update on election policy promise;

  • The 2023 Federal Budget proposals;

  • The release of the draft legislation for the AMT amendments on August 4, 2023;

  • The impact of the AMT proposals on charitable giving, capitals gains and trusts; and

  • What should Canadian taxpayers and their advisors do about these proposals?


Happy listening!

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Episode 035 – Impact of August 4th Proposed Amendment to the Alternative Minimum Tax Regime (AMT)

Episode 035 – Impact of August 4th Proposed Amendment to the Alternative Minimum Tax Regime (AMT)

Moodys Tax Law LLP