Détails d'une promesse

We will cancel income splitting and other tax breaks and benefits for the wealthy.

Trudeau polimetre - 2015
Promesse réalisée

Real Change: A New Plan For a Strong Middle Class (page 5)


SUPPORTING DOCUMENTS

June 21, 2019 - Bill C-82 - An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (Given Royal Assent)

April 02, 2019 - Guidance on the application of the split income rules for adults - Government of Canada

April 02, 2019 - Frequently asked questions – Income sprinkling - Government of Canada

February 19, 2019 - "The federal government’s expanded Tax on Split Income (TOSI) rules came into effect on January 01, 2019. For small business owners and their families, these changes are significant in that many of the tax flexibilities they had enjoyed until 2019 are no longer present." - Income Splitting in Canada for 2018 - SRJ Chartered Accountants

"January 4, 2018 - That being said, with top marginal tax rates for high-income earners over 50 per cent in more than half the provinces in 2018, there are still a bunch of perfectly legal income-splitting strategies you may want to consider for this tax year." - Here are your income splitting options now that the private corporation avenue is dead - Financial Post

December 05, 2017 - "the Liberals are determined to end income “sprinkling” or income-splitting that permits small business owners to pay dividends to their spouses and children (some of whom do very little work for their company), just so that income will be taxed at a lower rate" - GUNTER: Morneau charges ahead with tax changes - Toronto Sun

March 22, 2016 - "Budget 2016 eliminated income splitting for couples with children under 18. Pension income splitting was not affected by this change. " - Federal budget 2016: Highlights of Bill Morneau's first budget - CBC

December 09, 2015 - "The previous Conservative government had changed the law to boost cumulative annual contribution limits to TFSAs by $10,000 per year effective in 2015. As they promised, the Liberals have dropped next year's increase back to $5,500" - Liberal government passes 'middle-class' tax cut - CBC

December 09, 2015 - "9. (1) The definition “TFSA dollar limit” in subsection 207.01(1) of the Act is amended by striking out “and” at the end of paragraph (b) and by replacing paragraph (c) with the following: 9. (1) L’alinéa c) de la définition de « plafond CÉLI », au paragraphe 207.01(1) de la même loi, est remplacé par ce qui suit : (c) for 2015, $10,000; and (d) for each year after 2015, the amount (rounded to the nearest multiple of $500, or if that amount is equidistant from two such consecutive multiples, to the higher multiple) that is equal to $5,000 adjusted for each year after 2009 in the manner set out in section 117.1. " - Notice of Ways and Means Motion to amend the Income Tax Act - Department of Finance Canada Website

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