Скоро вже нову декларацію подавати. Ось опис змін на 2018 рік:
https://beta.ctvnews.ca/national/busine ... 95673.html
It’s tax season – and for people who own their own businesses, use service animals or attend post-secondary institutions, there are new rules in place this year that could affect their returns.
Many of the most notable tax changes for the 2018 tax year affect small business owners, such as the decreasing of the federal small business tax rate from 10.5 per cent to 10 per cent.
Income-splitting rules have also changed, with business owners no longer allowed to pay dividends to family members as a means of reducing their tax burden. Relatives of business owners can still receive dividends at a lower tax rate if they can prove they contributed to the business within the past five years.
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