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13-May-2020 13:12 by 8 Comments

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The problem, according to Kim G C Moody, a director of Canadian tax advisory at Moodys Gartner Tax Law, is that the Federal government may be missing a key point.“The Federal government is billing their proposed changes as ‘tax fairness for the middle class,’ but many of us in the middle class either own or work for a small business,” Moody says, noting that Statistics Canada figures show that in 2015 small businesses employed more than 70 per cent of the 11.6 Canadians who work in the private sector.“As a result, small business has become a core component of our economic innovation and growth accounting for 27 per cent of total research and development expenditures by spending $13 billion between 20,” Moody says.

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Our current Federal government is now proposing a material change in private corporation tax policy on the same premise of ensuring all Canadians pay their “fair share” which could have a number of unintended consequences of its own.