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TAX BULLETIN

  • Tax Planning Using Private Corporations published by the Minister of Finance of Canada
     

  • Interest rates for the third calendar quarter
     

  • Extracts from the documents The Quebec Economic Plan and Additional Information on the Fiscal Measures published by the Minister of Finance of Quebec:

    • Surplus $M: 2017 2292, 2018 2488, 2019 2834.

    • The health contribution will be eliminated retroactively, as of 2016, for all adults whose income for that year does not exceed $134 095.

    • Additional capital cost allowance where a business acquires manufacturing or processing equipment and computer equipment before April 1, 2019.
       

  • Extracts from the documents  Budget Plan and Tax Measures - Supplementary Information  published by the Minister of Finance of Canada:

    • Final budgetary balance $G: 2017-23.0 2018 -28.5 2019 -27.4 2020 -23.4 2021 -21,7 2022 -18.8.

    • Budget 2017 proposes to amend the definition of a taxi business to require providers of ride-sharing services to register for the GST/HST and charge tax on their fares in the same manner as taxi operators.

    • The excise duty rate on cigarettes will increase from $0.52575 to $0.53900 for each five cigarettes or fraction thereof (i.e., from $21.03 to $21.56 per 200 cigarettes). Budget 2017 also proposes that inventories of cigarettes held by manufacturers, importers, wholesalers and retailers at the end of Budget Day be subject to a tax of $0.00265 per cigarette (subject to certain exemptions).

    • Budget 2017 proposes that excise duty rates on alcohol products be increased by 2 per cent effective the day after Budget Day, in respect of duty that becomes payable after that date. No special inventory tax will apply to alcohol products on which duty has been paid.
       

  • Archives: 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005