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

Vézina, Roch2013-08-272013-08-2720102010http://hdl.handle.net/10393/25415This 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 empienEffect of the Small Business Deduction Limit and Rates on Small Canadian-Controlled Private Corporation