“Shadow” Taxation of Canada

By admin | Apr 10, 2017

联邦政府曾承诺为中产阶层减税,出台的一个政策是将年收入$45,000-$90,000之间的税率从22%降至20.5%。 但CCPA 的高级经济学家David Macdonald在报告中表示,加拿大税制的两套系统一套是针对中产阶层和穷人的,这是明面上的;但另外一套影子系统(shadow system)则是为富人的。 如果把加拿大纳税人按收入水平分成高收入的上半部分和低收入的下半部分,那么64个收入税减税项中有59个是针对高收入阶层的,其中最富有的10%获益最多,而低收入的纳税人从这59个减税项中得益甚少,有的甚至因收入太低根本无缘享受。 另外5个减税项令贫穷的纳税人比富人们获益多一些,其中只有一项即工作收入税收补贴(WorkingIncome Tax Benefit)为低收入人士独有,因其年收入被限定在$3000-$24,500之间。 CCPA的报告还发现,在2011年,联邦政府通过减税返还给纳税人的钱中,有39%还给纳税人中最富有的10%群体;而只有16%给了最穷的10%的纳税人。 报告还列出了2011年5个政府最花钱的减税项目,从下图可见,这5个减税项目中,越穷者获益越少,越富者获益越多: Credit for the Basic Personal Amount:$290亿; Net Registered Pension PlanExpenditure:$161亿; Net RRSP Expenditure:$100亿; Non-Taxation of Capital Gains onPrincipal Residence:$47亿; Dividend Gross-Up and Tax Credit:$41亿 这是加拿大税制中存在“5个最糟糕的税务漏洞”,这些漏洞在2011年合计金额高达$104亿,其中超过99%给了高收入人群。

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Defer Tax by Using a Holding Company

By admin | Apr 10, 2017

A holding company is a company that owns shares in another company. If the holding company owns the majority of shares of another company, it is also referred to as a parent company. It generally does not produce goods or services itself. The sole purpose of a holding company is…

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HIGH & WIDE FINACIAL

By admin | Apr 3, 2017

High & Wide Financial is a renowned accounting firm located in North America Metropolitan Toronto, Ontario, Canada. We have been serving businesses and individuals for over ten years. We provide high quality professional services to clients in a variety of industries and sectors. Our major practice groups cater to both…

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