Advocacy

CWCF Submission on Capital Gains Tax Exemption

CWCF made a submission to the Minister of Finance to urge the Government to:  •  include worker co-operatives in the implementation of the $10 million capital gains exemption for sales of businesses to worker co-operatives; and  •  make the provisions permanent.   Complete document


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 Pre-budget Submission for the November 2025 Federal Budget

CWCF Recommendations:    I. That the Government of Canada implement the tax incentives announced for worker co-operatives in harmony with incentives provided to Employee Ownership Trusts permanently or at least for 2026 through 2028.  II. That the Government support CWCF’s Building Community Resiliency Program to maintain and create jobs and businesses, primarily through conversions to worker co-operatives, with  Pre-budget Submission for the November 2025 Federal Budget


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CWCF a Proposal to Maintain Jobs and Businesses through Co-operatives 

Proposal Summary The Canadian Worker Co-operative Federation (CWCF or the Federation) aims to strengthen communities and economies by addressing the challenging issue of business succession and transfer as we face substantial economic uncertainty. The Federation recognizes that many retiring business owners struggle to find suitable buyers, leading to potential business closures.  With the current economic CWCF a Proposal to Maintain Jobs and Businesses through Co-operatives 


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Indivisible Reserve

CWCF: Indivisible Reserve What is an Indivisible Reserve? An indivisible reserve in a worker co-op is property owned by the co-operative/the co-operative movement which can never be divided among members.  It is created by allocating a set percentage (e.g., 20% or 40%) of annual surpluses to the indivisible reserve. Who “owns” the capital in the Indivisible Reserve


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