• First Reference
  • About us
  • Contact us
  • Blog Signup 📨

First Reference Talks

Discussions on Human Resources, Employment Law, Payroll and Internal Controls

  • Home
  • About
  • Archives
  • Resources
  • Buy Policies

private corporations

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

By McCarthy Tétrault LLP | 8 Minutes Read September 29, 2017

Owners of private corporations – be aware

On July 18, 2017, the Department of Finance released its much-anticipated consultation paper, “Tax Planning Using Private Corporations”, announced in the 2017 federal budget (the “consultation paper”). The consultation paper, along with the draft legislation released therewith, contain a number of fundamental changes to the taxation of private corporations and family trusts.

Article by McCarthy Tétrault LLP / Business, Finance and Accounting / Capital gains, income splitting, private corporations, split income, tax on split income, tax reporting requirements

Footer

About us

Established in 1995, First Reference is the leading publisher of up to date, practical and authoritative HR compliance and policy databases that are essential to ensure organizations meet their due diligence and duty of care requirements.

First Reference Talks

  • Home
  • About
  • Archives
  • Resources
  • Buy Policies

Main Menu

  • About First Reference
  • Resources
  • Contact us
  • 1 800 750 8175

Stay Connected

  • Facebook
  • LinkedIn
  • Twitter
  • YouTube

We welcome your comments on our blog articles. However, we do not respond to specific legal questions in this space.
We do not provide any form of legal advice or legal opinion. Please consult a lawyer in your jurisdiction or try one of our products.


Copyright © 2009 - 2022 · First Reference Inc. · All Rights Reserved
Legal and Copyright Notices · Publisher's Disclaimer · Privacy Policy · Accessibility Policy