00000nam 2200000za 4500 9.848778 CaOODSP 20221107153747 cr ||||||||||| 171214s2017 onca|||#ob f000 0 eng d CaOODSP eng n-cn--- YN5-146/2017E-PDF Scholz, Tim. Analysis of changes to the taxation of corporate passive investment income [electronic resource] / [written by Tim Scholz, Govindadeva Bernier]. Ottawa : Office of the Parliamentary Budget Officer, 2017. 22 p. : ill. Cover title. "23 November 2017". Issued also in French under title: Analyse des changements à l’imposition des revenus de placements passifs des societies. Includes bibliographical references: p. 20-22. "On July 18, 2017, the Minister of Finance announced consultations on tax planning strategies involving the use of private corporations. These consultations included proposed policy changes to the taxation of corporate passive investment income, such as interest or dividends. The Government has signaled that it will release draft legislation for these changes as part of Budget 2018. The Parliamentary Budget Officer (PBO) has estimated the potential fiscal magnitude of changes to passive income taxation based on the principles and preferred policy options outlined in Finance Canada’s July 18, 2017, consultation document and subsequent details announced in October"--Exec. summary, p. 1. gccst Corporate income tax gccst Fiscal policy gccst Investments Bernier, Govindadeva. Canada. Office of the Parliamentary Budget Officer. Analyse des changements à l’imposition des revenus de placements passifs des societies (CaOODSP)9.848784 PDF 410 KB https://publications.gc.ca/collections/collection_2017/dpb-pbo/YN5-146-2017-eng.pdf