Office of the Parliamentary Budget Officer
[{"label":"Home","url":"https:\/\/www.pbo-dpb.ca\/en"},{"label":"Publications","url":"https:\/\/www.pbo-dpb.ca\/en\/publications"},{"label":"Income Sprinkling Using Private Corporations","url":"https:\/\/www.pbo-dpb.ca\/en\/publications\/RP-1718-364--income-sprinkling-using-private-corporations--repartition-revenu-recours-societes-privees"}]

Income Sprinkling Using Private Corporations

PDF
Govindadeva Bernier; Tim Scholz
Published on March 8, 2018 PDF

This report analyzes potential changes to the taxation of dividends paid to family members of the owners of a Canadian-controlled private corporation (CCPC), one of the policy proposals put forth as part of the consultations and confirmed in Budget 2018.

Taxes on income Income security Demographic indicators Families