By Cristin Schmitz (March 28, 2023, 4:56 PM EDT) -- The federal Liberal government’s Budget 2023 proposes new tax measures aimed at businesses and individuals, including alternative minimum taxes for corporations and high-income individuals, “broad-based” refundable investment tax credits aimed at transitioning the Canadian economy to a “low-carbon future,” as well as a much-anticipated revamp of the Income Tax Act’s general anti-avoidance rule (GAAR), with a penalty to be assessed at 25 per cent of the amount of the tax benefit....