February 28, 2018


Finance Minister Bill Morneau delivered the 2018 Budget on February 27. This budget contains tax measures that affect personal and corporate income tax as well as international tax and sales tax.

The most anticipated changes relate to passive income earned by Canadian private corporations.  These tax changes were the most significant in the Budget. These tax changes have two significant implications, those being, the reduction or elimination of small business deduction and the ability of a corporation to recover taxes from dividends paid to its shareholders by the introduction of a new refundable tax account.

PSB BOISJOLI presents the highlights of the 2018 Federal Budget.

Click here to read them




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