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Converting Income from One Type to Another
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accepted accounting principles acquired active business after-tax allocated amortization amount annual apply assets automobile benefit building business income calculation Canada Pension Plan Canadian corporation Canadian Tax Canadian Tax Foundation Canadian-controlled private corporation capital cost allowance capital loss cash flow Chapter considered corporate tax debt December 31 decision depreciable property determined dividend dividend tax employee employment income entity equipment example expenses federal foreign funds included income for tax Income Tax Act incurred individual interest inventory investment investor land lease limited partnership loan operations option paid partner payment profits property income public corporation purchase rate of tax received reduced rental Required result Revenue Canada RRSP rules salary selling shareholder small business deduction sold specific structure tax credit tax planning tax purposes tax rate tax treatment taxable capital gain taxable income taxation taxpayer transaction undepreciated capital cost vendor