Canadian Controlled Private Corporations CCPC: Tax Status and Benefits
Автор: Sameer Alrishani
Загружено: 2026-01-26
Просмотров: 1
Описание: This video explains the criteria and benefits associated with Canadian-controlled private corporations (CCPCs), distinguishing them from public and other private entities. To qualify, a business must be a privately held Canadian resident corporation not controlled by non-residents or public companies. Qualifying status grants access to significant advantages, including the small business deduction, which reduces federal tax rates on the first $500,000 of active income. Furthermore, CCPCs offer enhanced research tax credits, capital gains exemptions for shareholders, and specialized tax deferrals for employee stock options. However, maintaining this status requires careful planning, as high levels of passive investment income or changes in ownership can trigger the loss of these incentives. Owners must also manage specific compliance obligations, such as annual tax filings and tracking notional accounts like the Capital Dividend Account.
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