2004 Canadian federal budget The Canadian federal budget of 2004 was a budget for the Government of Canada . It was read in the House of Commons of Canada on March 23, 2004 by Finance Minister Ralph Goodale of the governing Liberal Party . It was prepared by Goodale with significant input from Prime Minister Paul Martin , who had previously served as Minister of Finance in the government of Jean Chrétien .Details of the budget The budget contained few surprises: most major initiatives had been announced long beforehand. These included $2 billion for health care, money for municipalities, and $1 billion to help livestock farmers harmed by the Mad Cow crisis. Government spending was set to increase at the same rate as Gross domestic product over the next few years with any surplus going to pay down the national debt .Taxes The Education Tax Credit is extended to individuals pursuing post-secondary education that is related to their current employment ; The budget allows caregivers to claim the Medical Expense Tax Credit on expenses made on the behalf of dependent relatives.Corporate income taxes Increase in the small business deduction limit : the small business deduction limit is increased to $300,000 in 2005 and subsequent years instead of $275,000. The SBD limit was gradually increased in the 2003 Canadian federal budget and at the time was supposed to reach $300,000 in 2006 ; Non-capital losses carry-forward extended to 10 years : the budget extends the loss carry-forward period from 7 to 10 years for non-capital losses. Faster depreciation of computer equipment : for computer equipment acquired after, the CCA rate is increased from 30% to 45%. The separate class election for computer is however terminated for equipment acquired on or after ; Extension of the Mineral Exploration Tax Credit : the Mineral Exploration Tax Credit, a temporary tax credit created by the 2000 Canadian federal budget and set to expire on per the 2003 Canadian federal budget is extended through.Reactions Opposition parties The budget was criticized by the Conservative Party for its lack of tax cuts and its increases in spending. The New Democratic Party criticized the policy of debt reduction , arguing that social spending , especially on health care, would be more beneficial.Legislative process Before the budget could be passed, parliament was dissolved for the 2004 election . The budget legislation was appended to the 2005 budget that was passed the next year.
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