Analysis of Changes to the Taxation of Corporate Passive Investment Income

Scholz, Tim. (Added Author). Canadian Electronic Library (Firm) (distributor.).

Summary: '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.

Record details

Physical Description: remote
1 online resource (25 pages).
Publisher: Ottawa, ON, CA: Office of the Parliamentary Budget Officer, 2017.

Content descriptions

General Note:	Issued as part of the desLibris documents collection.
Restrictions on Access Note:	Access restricted to authorized users and institutions.
Type of Computer File or Data Note:	Electronic monograph in PDF format.
System Details Note:	Mode of access: World Wide Web.