Analysis of changes to the taxation of corporate passive investment income / [written by Tim Scholz, Govindadeva Bernier].: YN5-146/2017E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.848778&sl=0
| Department/Agency | Canada. Office of the Parliamentary Budget Officer. |
|---|---|
| Title | Analysis of changes to the taxation of corporate passive investment income / [written by Tim Scholz, Govindadeva Bernier]. |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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. |
| Publishing information | Ottawa : Office of the Parliamentary Budget Officer, 2017. |
| Author / Contributor | Scholz, Tim. Bernier, Govindadeva. |
| Description | 22 p. : ill. |
| Catalogue number |
|
| Subject terms | Corporate income tax Fiscal policy Investments |
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.- Date modified: