Changes to the alternative minimum tax as proposed in budget 2023. : YN5-272/2023E-PDF
"The aim of the Alternative Minimum Tax (AMT) is to ensure that higher-income taxpayers pay at least a base rate of tax, even after claiming tax credits, deductions and other tax preferences. These individuals and trusts calculate their tax payable the "normal" way, as well as the AMT way, and they pay the higher amount of tax calculated. Budget 2023 proposed changes to the AMT, with the goal of shifting a greater proportion of the total AMT burden to high-income taxpayers. The changes would come into effect in January 2024"--Summary, page 2.
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| Ministère/Organisme | Canada. Office of the Parliamentary Budget Officer, issuing body. |
|---|---|
| Titre | Changes to the alternative minimum tax as proposed in budget 2023. |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Cover title. "September 7, 2023." Issued also in French under title: Modifications à l'impôt minimum de remplacement proposées dans le budget de 2023. |
| Information sur la publication | [Ottawa] : Office of the Parliamentary Budget Officer = Bureau du directeur parlementaire du budget, 2023. ©2023 |
| Description | 1 online resource (23 pages) : graphs |
| Numéro de catalogue |
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| Numéro de catalogue du ministère | RP-2324-012-S_e T_RP_3.0.0 |
| Descripteurs | Alternative minimum tax -- Canada. Budget -- Canada. Finance, Public -- Canada. |
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