Erschienen in:Osgoode Legal Studies Research Paper ; No. 73
Umfang:
1 Online-Ressource (28 p)
Sprache:
Englisch
DOI:
10.2139/ssrn.3152545
Identifikator:
Entstehung:
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 2, 2017 erstellt
Beschreibung:
This paper was submitted to the Department of Finance, Canada during the public consultation regarding proposals to eliminate some tax planning advantages for private corporations. It supports the direction of introducing more fairness in the tax system by preventing income-shifting (such as dividend sprinkling), surplus stripping (converting dividends into capital gains) and tax deferral. It offers alternative measures to achieve the desired objectives