Canadian Private Corporation Tax Planning – Recent Developments
Planning Tips and Traps of the December 13, 2017 Proposals on Income Splitting
- New definitions of split income
- New definitions of excluded amount; increased importance of the capital gains exemption
- The meaning of a related business
- New “bright line exceptions” of excluded business, excluded shares and working 20 hours/ week
The Rebirth of the Pipeline
- Is it a worthwhile planning opportunity?
- Will it soon be extinct (again) like the dinosaurs?