00000nam 2200000za 4500 9.853320 CaOODSP 20221107154810 cr ||||||||||| 180309s2018 onc||||#ob f000 0 eng d CaOODSP eng n-cn--- YN5-150/2018E-PDF Bernier, Govindadeva. Income sprinkling using private corporations [electronic resource] / [written by Govindadeva Bernier, Tim Scholz]. Ottawa : Office of the Parliamentary Budget Officer, 2018. 23 p. 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. "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. gccst Fiscal policy gccst Small businesses Scholz, Tim. Canada. Office of the Parliamentary Budget Officer. Fractionnement du revenu au moyen de sociétés privées (CaOODSP)9.853328 PDF 358 KB https://publications.gc.ca/collections/collection_2018/dpb-pbo/YN5-150-2018-eng.pdf