Income sprinkling using private corporations / [written by Govindadeva Bernier, Tim Scholz].: YN5-150/2018E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.853320&sl=0

Publication information
Department/Agency Canada. Office of the Parliamentary Budget Officer.
Title Income sprinkling using private corporations / [written by Govindadeva Bernier, Tim Scholz].
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Cover title.
"8 March 2018."
Issued also in French under title: Fractionnement du revenu au moyen de sociétés privées.
Includes bibliographical references: p. 21-23.
Publishing information Ottawa : Office of the Parliamentary Budget Officer, 2018.
Author / Contributor Bernier, Govindadeva.
Scholz, Tim.
Description 23 p.
Catalogue number
  • YN5-150/2018E-PDF
Subject terms Fiscal policy
Small businesses
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