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dividend gross-up

By Marie-Yosie Saint-Cyr, LL.B. Managing Editor | 3 Minutes Read October 20, 2017

Small business corporate tax rate reduction 2018

The government news release announcing the reduction in the small business corporate income tax rate did not address whether there would be corresponding changes to the dividend gross-up or non-eligible dividend tax credit rate.

Article by Marie-Yosie Saint-Cyr, LL.B. Managing Editor / Business, Finance and Accounting / Canadian-Controlled Private Corporations, corporate income tax rate reduction, dividend gross-up, income sprinkling measures, Internal Controls, investments, lifetime capital gains exemption, non-eligible dividend tax credit rate, passive income proposals., personal income, private corporations, reasonableness tests, Small business corporate tax rate

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