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dividends

By Occasional Contributors | 7 Minutes Read March 14, 2018

2018 Federal Budget proposals target private corporations earning investment income

As a consequence of the public’s concern with the overall thrust of the government’s tax law amendments, the 2018 Budget issued on February 27, 2018 has largely eliminated the implementation of the July 2017 proposals. Instead the 2018 Budget contains two specific measures to address the government’s concern with the tax deferral related to investment income in a private corporation.

Article by Occasional Contributors / Business, Finance and Accounting / Budget 2018, Canadian-Controlled Private Corporations, dividends, investment income

By Occasional Contributors | 4 Minutes Read June 20, 2016

Thirty percent rule update and tax policy review

The federal government is reviewing one of the investment rules that applies to registered pension plan investments. The review is considering both the pension and tax policy rationale for the rule. While the repeal or relaxation of this rule would not impact the majority of Canadian registered pension plans in terms of their actual investments, any changes to income tax rules relating to pension plan investments could have much broader application. If you wish to make submissions to the federal government, they must be submitted by Sept. 16, 2016.

Article by Occasional Contributors / Business, Finance and Accounting, Payroll / dividends, Income Tax Act, interest-bearing loans, investment rules, pension, private trust, registered pension plan investments, tax deductible, tax policy, taxable income, Thirty percent rule

By Jeffrey Sherman, MBA, FCPA, FCA | 2 Minutes Read April 7, 2014

Generally accepted accounting principles for interim reporting

In many small and even medium-sized companies, financial reporting during the year does not include all of the adjustments made at the year-end (often in connection with the audit or review of the annual financial statements by an independent professional accountant).

Article by Jeffrey Sherman, MBA, FCPA, FCA / Business, Finance and Accounting / Accounting Standards for Private Enterprises, ASPE, bad debt, bonuses, capital leases, depreciation expenses, dividends, FAPP, Finance and Accounting PolicyPro, financial statements, GAAP, generally accepted accounting principles, interest expenses, inventory overhead, long-term debt, missing adjustments, royalties, sales overhead, tax returns, total net income, warranty reserves, write-offs, year-end adjustments

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