Consultation Paper on Tax Planning Using Private Corporations

28 Pages Posted: 30 Mar 2018

See all articles by Jinyan Li

Jinyan Li

York University - Osgoode Hall Law School

Date Written: October 2, 2017

Abstract

This paper was submitted to the Department of Finance, Canada during the public consultation regarding proposals to eliminate some tax planning advantages for private corporations. It supports the direction of introducing more fairness in the tax system by preventing income-shifting (such as dividend sprinkling), surplus stripping (converting dividends into capital gains) and tax deferral. It offers alternative measures to achieve the desired objectives.

Keywords: Private corporations, dividend sprinking, surplus stripping, income shifting, passive investment

Suggested Citation

Li, Jinyan, Consultation Paper on Tax Planning Using Private Corporations (October 2, 2017). Osgoode Legal Studies Research Paper No. 73, Available at SSRN: https://ssrn.com/abstract=3152545 or http://dx.doi.org/10.2139/ssrn.3152545

Jinyan Li (Contact Author)

York University - Osgoode Hall Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada
416-736-5025 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
149
Abstract Views
667
Rank
403,579
PlumX Metrics