The Resource Canada retreats from its controversial passive reinvestment proposals

Canada retreats from its controversial passive reinvestment proposals

Label
Canada retreats from its controversial passive reinvestment proposals
Title
Canada retreats from its controversial passive reinvestment proposals
Creator
Subject
Language
eng
Summary
In this article, the authors revisit the Canadian government's controversial proposals to heavily tax Canadian-controlled private corporations on income generated from the passive reinvestment of low-taxed active business income and examine the February 2018 budget announcement that essentially withdrew those proposals. They close the article by drawing broader conclusions about tax reform in today's global environment from these events
Citation source
In: Tax notes international. - Falls Church. - Vol. 90 (2018), no. 3 ; p. 333--337
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • passive income
  • active income
  • tax reform
  • investment income
Label
Canada retreats from its controversial passive reinvestment proposals
Instantiates
Publication
Label
Canada retreats from its controversial passive reinvestment proposals
Publication

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