本文发表在 rolia.net 枫下论坛挣20+的注意了,45的更是要出血了
TOP MARGINAL INCOME TAX RATE –
CONSEQUENTIAL AMENDMENTS
On December 7, 2015, the Government announced a reduction of the second
personal income tax rate to 20.5 per cent from 22 per cent and the introduction
of a 33-per-cent personal income tax rate on individual taxable income in excess
of $200,000, effective for the 2016 and subsequent taxation years. These
proposals were included as part of Bill C-2 (An Act to amend the Income Tax
Act ), which was tabled on December 9, 2015.
Budget 2016 proposes further amendments to reflect the new top marginal
income tax rate for individuals that will:
• provide a 33-per-cent charitable donation tax credit (on donations above
$200) to trusts that are subject to the 33-per-cent rate on all of their
taxable income;
• apply the new 33-per-cent top rate on excess employee profit sharing
plan contributions;
• increase from 28 per cent to 33 per cent the tax rate on personal services
business income earned by corporations;更多精彩文章及讨论,请光临枫下论坛 rolia.net
TOP MARGINAL INCOME TAX RATE –
CONSEQUENTIAL AMENDMENTS
On December 7, 2015, the Government announced a reduction of the second
personal income tax rate to 20.5 per cent from 22 per cent and the introduction
of a 33-per-cent personal income tax rate on individual taxable income in excess
of $200,000, effective for the 2016 and subsequent taxation years. These
proposals were included as part of Bill C-2 (An Act to amend the Income Tax
Act ), which was tabled on December 9, 2015.
Budget 2016 proposes further amendments to reflect the new top marginal
income tax rate for individuals that will:
• provide a 33-per-cent charitable donation tax credit (on donations above
$200) to trusts that are subject to the 33-per-cent rate on all of their
taxable income;
• apply the new 33-per-cent top rate on excess employee profit sharing
plan contributions;
• increase from 28 per cent to 33 per cent the tax rate on personal services
business income earned by corporations;更多精彩文章及讨论,请光临枫下论坛 rolia.net