The party would also cap the small business tax rate at 9% but raise the corporate tax rate to 21%
The corporate tax rate would also go to 18%
Tax experts argue that aggressive transfers could be penalized under the general anti-avoidance rule
Critics say the government is defying Parliament by not enacting the new rules
Finance's decision to delay implementation of Bill C-208 means it could revise or even repeal the law
A private member's bill has beaten the odds, and the clock, in passing
Revised allocation to redeemers legislation appears in the 2021 budget implementation bill
New legislation will adopt a number of measures from the 2019 budget
A look at what could change and who would be affected
Help your business-owner clients who experienced a loss last year