Nursing is also one of the few professions where they still have to pay for their own internship (going further into debt).

A doctor in training is paid while a nurse in training is not only working for free, but paying a fee to be there. Not sure if this is consistent in every province though.

i hope this looks nothing like the sr&ed tax credit

nominal capital gains that are purely due to inflation seem like dubious tax targets (you didn’t earn anything, the canadian dollar was simply worth less)… pairing this with the end of the capital gains exemption for principal residences could be interesting

honestly, real capital gains should be taxed a lot higher but inflation wrecks the math (i’d wager the 50% exemption was an attempt to account for this)

This looks more accurate: https://www.ourcommons.ca/DocumentViewer/en/12865436#DOC--12867863