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040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-146/2017E-PDF
1001 |aScholz, Tim.
24510|aAnalysis of changes to the taxation of corporate passive investment income |h[electronic resource] / |c[written by Tim Scholz, Govindadeva Bernier].
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2017.
300 |a22 p. : |bill.
500 |aCover title.
500 |a"23 November 2017".
500 |aIssued also in French under title: Analyse des changements à l’imposition des revenus de placements passifs des societies.
504 |aIncludes bibliographical references: p. 20-22.
5200 |a"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.
69207|2gccst|aCorporate income tax
69207|2gccst|aFiscal policy
69207|2gccst|aInvestments
7001 |aBernier, Govindadeva.
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tAnalyse des changements à l’imposition des revenus de placements passifs des societies |w(CaOODSP)9.848784
85640|qPDF|s410 KB|uhttps://publications.gc.ca/collections/collection_2017/dpb-pbo/YN5-146-2017-eng.pdf