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Update: Core charges and GST/HST

The Liberals campaigned on a promise of tax reform – reform that would create a fairer tax system for all Canadians.

The government recently moved forward on that campaign promise in Budget 2017 by signalling “its intention to address specific tax planning strategies involving the use of private corporations.”

The following document provides a high-level overview of the tax planning strategies used by Canadian-Controlled Private Corporations (CCPCs) that are the target of the proposed tax changes.

Please send any questions you have to our Government Relations Coordinator, Erin Chreptyk, at erin.chreptyk@aiacanada.com.