CPA Canada Federal Budget Commentary Introduction In order to offer targeted tax reductions for small businesses, seniors, and families with children; to increase spending for the military, public and national security, public transit, and for the Canada Revenue Agency (CRA) to address tax avoidance and evasion; and to eke out a $1.4 billion surplus in 2015–16 and small increases over the following years, the Federal Government will reduce its $3…