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Q3 2025

Last call: mid-year moves before TCJA provisions expire

With only 6 months left under current US rates, I'm advising clients to consider: accelerating income into 2025 (bonuses, Roth conversions, stock option exercises), deferring deductions to 2026 when rates will be higher, and reviewing estate plans — the exemption drops from $13.6M to roughly $7M. Don't wait on this.

I keep a close eye on developments like these so my clients don't have to. Tax law changes can significantly affect your filing strategy, and I believe the earlier you understand them, the better positioned you are to plan effectively.

Whether you file in Canada, the United States, or both, staying current on these changes is essential. In my cross-border practice, I've seen firsthand how policy shifts in one country can create unexpected obligations — or opportunities — in the other.

If you have questions about how this affects your specific situation, please don't hesitate to reach out. I'm here to help you navigate these changes and make the best decisions for your financial future.

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