If elected, the Tories say they'll also exempt spouses from the tax on split income
Key considerations when advising business-owner clients
The lower rate offers relief to business owners
Drop passive income rules and exempt spouses from tax on split income, CFIB says
Research shows family enterprises account for almost half of private sector GDP
Improved sentiment was widespread, but the outlook by industry was mixed
Confidence is bent but not broken, says TD Economics
Years of organization can precede a sale process—and it’s worth the effort
The agency also warned about anti-avoidance rules
Small corporations will now have access to the liaison officer service