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008180309s2018    onc||||#ob   f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-150/2018E-PDF
1001 |aBernier, Govindadeva.
24510|aIncome sprinkling using private corporations |h[electronic resource] / |c[written by Govindadeva Bernier, Tim Scholz].
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2018.
300 |a23 p.
500 |aCover title.
500 |a"8 March 2018."
500 |aIssued also in French under title: Fractionnement du revenu au moyen de sociétés privées.
504 |aIncludes bibliographical references: p. 21-23.
5200 |a"This report analyzes the proposed changes to address income sprinkling. The Parliamentary Budget Officer (PBO) was unable to clearly identify the individuals who will be subject to the TOSI rules. Consequently, the PBO computed possible revenue outcomes for the government based on three different scenarios."--p.1, executive summary.
69207|2gccst|aFiscal policy
69207|2gccst|aSmall businesses
7001 |aScholz, Tim.
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tFractionnement du revenu au moyen de sociétés privées |w(CaOODSP)9.853328
85640|qPDF|s358 KB|uhttps://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-150-2018-eng.pdf