Détails d'une promesse

Reduce the small business tax rate to 9 percent from 11 percent.

Trudeau polimetre
Promesse réalisée

Real Change: A New Plan For a Strong Middle Class (p. 80)


SUPPORTING DOCUMENTS

April 30, 2019 - "For Canadian-controlled private corporations claiming the small business deduction, the net tax rate is: 9% effective January 1, 2019" - Corporation tax rates, Government of Canada

February 26, 2019 - "Under proposed changes, the SBD will increase to 18% effective January 1, 2018, and to 19% effective January 1, 2019, resulting in small business tax rates of 10% and 9%" - T2 Corporation – Income Tax Guide – Chapter 4: Page 4 of the T2 return - Canada Revenue Agency

March 22, 2016 - "Budget 2016 proposes that further reductions in the small business income tax rate be deferred." - Growing The Middle Class, Budget 2016-2017, p.220 - Government of Canada

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