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TAX BULLETIN

  • Extract from  Canada Revenue Agency web site in connection with interest rates for the 3rd calendar quarter of 2015:
    • The interest rate used to calculate taxable benefits for employees and shareholders from interest-free and low-interest loans will be 1%.
       
    Extracts from the News Release published by Finance Canada:
    • Reducing the small business tax rate to 9 per cent by 2019—putting an estimated $2.7 billion back into the pockets of job-creating small businesses and their owners between now and 2019–20.
    • Providing manufacturers with a 10-year accelerated capital cost allowance to encourage productivity-enhancing investment in machinery and equipment.
    • Increasing the Tax-Free Savings Account annual contribution limit to $10,000, effective for 2015 and subsequent years.
       
  • Extracts from Additional Information (2015-2016 Budget) published by Finance Québec:
    • Gradual elimination of the health contribution as of January 1, 2017
    • The general corporate tax rate will be reduced from the current rate of 11.9% to 11.8% in 2017, 11.7% in 2018, 11.6% in 2019 and, ultimately, 11.5% in 2020
    • Gradual reduction of the Health Services Fund contribution rate for SMBs from 2.7% to 2.25% over a three-year period beginning in 2017
    • Allow large businesses to claim an ITR in respect of property and services to which the restrictions currently apply, at the rate of 25% in 2018, 50% in 2019, 75% in 2020 and, ultimately, 100% as of 2021
       
  • Extract from  Canada Revenue Agency web site in connection with interest rates for the 2nd calendar quarter of 2015:
    • The interest rate used to calculate taxable benefits for employees and shareholders from interest-free and low-interest loans will be 1%.
       
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