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.
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| Ministère/Organisme | Canada. Office of the Parliamentary Budget Officer. |
|---|---|
| Titre | Analysis of changes to the taxation of corporate passive investment income / [written by Tim Scholz, Govindadeva Bernier]. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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. |
| Information sur la publication | Ottawa : Office of the Parliamentary Budget Officer, 2017. |
| Auteur / Contributeur | Scholz, Tim. Bernier, Govindadeva. |
| Description | 22 p. : ill. |
| Numéro de catalogue |
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| Descripteurs | Corporate income tax Fiscal policy Investments |
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