Theresa Lo, CPA
Chartered Professional Accountant
陳盧韻詩注册會計師事務所
Part 2: Corporate Federal Taxes Changes
1. Changes to Small Business Deduction Rate
Small Business Deduction Rate is changed from 11% in 2015 to 10.5% in 2016. Even though Liberal government promised to progressively change the rate to 9% by 2019, it will not happen as proposed in 2016 Federal Budget.
For more information, please contact us @ 604-639-3229 or info@theresalocpa.ca
Note: All information relating to SBD rate above is available from CRA website.
By Theresa Lo, CPA, CGA
October 7, 2017
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