Infrastructure : High-impact projects—from housing-enabling transit to clean grids and smart systems—that drive productivity, cut emissions, and enable climate-resilient, inclusive growth nationwide. Clean Technologies : Low-carbon innovations—including grid modernization, energy storage, carbon removal, and electrification—with high export potential, emissions reduction, and job creation.
Life Sciences : Biotechnology, pharmaceuticals, and digital health that strengthen health security, improve affordability, and ensure a sustainable healthcare system.
National Security and Defence : Cybersecurity, aerospace, critical minerals, and infrastructure protection that safeguard sovereignty and enable strategic autonomy in a volatile world. Targeted reinvestment into these sectors will not only advance innovation—but also reinforce Canada’s autonomy, accelerate clean growth, and fortify national resilience in a rapidly shifting global landscape.
4.3.3 The Policy Solution: Strategic Capital Gains Deferral
Core Mechanism: Allow investors to defer capital gains taxes when reinvesting proceeds from successful exits into qualified Canadian companies operating in strategic priority sectors.
Key Design Features:
Sector qualification based on revenue composition and R&D focus alignment Investment thresholds ensuring meaningful reinvestment Hold requirements promoting long-term commitment Additional deferral available for subsequent qualified reinvestments Incentivizes acceleration, retention and recycling of capital within innovation funding continuum
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