{"id":"backing-canada-s-next-generation-entrepreneurs","slug":"backing-canada-s-next-generation-entrepreneurs","title":"Backing Canada's next generation of entrepreneurs","chapter":1,"section":"1.1","section_title":"Making Canada the best place to invest","heading":"Backing Canada's next generation of entrepreneurs","in_cost_table":true,"capital":false,"fiscal":{"unit":"CAD millions","basis":"accrual, incremental impact on budgetary balance (expense or forgone revenue)","years":["2026-27","2027-28","2028-29","2029-30","2030-31"],"gross":[null,35.0,35.0,120.0,525.0],"gross_total":715.0,"flags":["none",null,null,null,null],"adjustments":[],"net":[null,35.0,35.0,120.0,525.0],"net_total":715.0,"table":{"pdf_page":161,"printed_page":151}},"description":null,"commitments":[{"text":"This includes: Introducing the Canada Growth Incentive to help high-potential businesses attract investment and grow in Canada, consisting of two measures: introducing a new tax exemption for Canadian builders on up to $15 million in capital gains earned from successful investments in eligible Canadian companies and enhancing the small business rollover to allow increased","pdf_page":125,"printed_page":115,"quote":"This includes: Introducing the Canada Growth Incentive to help high-potential businesses attract investment and grow in Canada, consisting of two measures: introducing a new tax exemption for Canadian builders on up to $15 million in capital gains earned from successful investments in eligible Canadian companies and enhancing the small business rollover to allow increased"}],"amounts_in_text":["$15 million","$715 million","$25 million"],"source":{"pdf_page":125,"printed_page":115,"chapter_url":"https://budget.canada.ca/2026/report-rapport/chap1-en.html"},"money_type":"tax","involves_loans":false,"lenses":["businesses","investment"],"key_facts":[{"text":"Introduces the Canada Growth Incentive: a new capital gains exemption and a rollover for investments in small businesses (see the tax annex).","pdf_page":125,"printed_page":115}],"url":"https://budget2026.warreandvavasour.com/measures/backing-canada-s-next-generation-entrepreneurs/","chapter_title":"Canada's Investment Supercycle"}