2018 Federal Budget

FEBRUARY 27, 2018 FEDERAL BUDGET TAX HIGHLIGHTS The highlights of the proposed tax changes of the recent Federal budget are outlined below. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. No one should act upon such information without appropriate professional […]

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2018-2019 BC Budget Highlights

Business Matters Corporate Income Taxes – No changes proposed to the BC corporate income tax rates or the $500,000 small business deduction. Small Business Rate = 2%; General Rate = 12% for 2018 & 2019. Employer Health Tax – starting in calendar year 2019, the government will implement an employer health tax of 1.95% on […]

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Low Prescribed Interest Rates: Potential Tax Planning

  • Low Prescribed Interest Rates:
  • Potential Tax Planning
  • Change Of Control Of Corporation
  • Loss Carryovers
  • Unearned Income
  • Prescribed Automobile Rates For 2018
  • Prescribed Interest Rates
  • Around The Courts

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Issue 116

Introduction to Tax Link

Happy New Year and welcome to the first Tax Link of 2018.

This edition’s articles were sourced from a variety of tax professionals from member firms across the network, who provide knowledge and an update on country tax changes and international development.

There are many great articles included in this edition, Australia explains the ‘Tax implications of Foreign Superannuation, Pensions and other Retirement Funds’, Germany presents its ‘Withholding Taxes on Cross-Border Software and Database Licensing’ and Switzerland updates on ‘Tax Proposal 2017’.

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