Effect of the Small Business Deduction Limit and Rates on Small Canadian-Controlled Private Corporation

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Title: Effect of the Small Business Deduction Limit and Rates on Small Canadian-Controlled Private Corporation
Authors: Vézina, Roch
Date: 2010
Abstract: This paper studies the effect of the Small Business Deduction (SBD) on Canadian-Controlled Private Corporation (CCPCs). The first section starts by overviewing the literature on investment expenditures and the taxation rules for CCPCs, followed by an empi
URL: http://hdl.handle.net/10393/25415
CollectionScience économique - Mémoires // Economics - Research Papers
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