小企业所得税修改 -有关渔业和农业
2017年5月5日，财政厅公布了“所得税法”修正案草案，确保合格的农民和渔民出售给农渔渔业cooperatives的销售符合小企业所得税规定。
具体来说，提出修正案，以澄清以前制定的旨在防止小企业扣除额增加的规则不会不适当地把向农民或渔民公司出售农产品或渔具的收入从小企业收入中扣除。
这些修订将适用于2016年3月21日或之后开始的税收年限。
相关的链接（包括解释和提议的修改案）：
http://www.fin.gc.ca/drleg-apl/2017/ita-lir-0517-l-eng.pdf
http://www.fin.gc.ca/drleg-apl/2017/ita-lir-0517-n-eng.pdf
On May 5, 2017, the Department of Finance announced draft amendments to the Income Tax Act to ensure that qualifying farmers and fishers selling to agricultural and fisheries cooperatives are eligible for the small business deduction in respect of income from those sales.
Specifically, the amendments are proposed to clarify that the previously-enacted rules that were intended to prevent the multiplication of the small business deduction do not inappropriately deny access to the small business deduction for a farmer’s or fisher’s corporation selling farming products or fishing catches to an arm’s length agricultural or fisheries cooperative.
These amendments would apply to taxation years that begin on or after March 21, 2016.
具体来说，提出修正案，以澄清以前制定的旨在防止小企业扣除额增加的规则不会不适当地把向农民或渔民公司出售农产品或渔具的收入从小企业收入中扣除。
这些修订将适用于2016年3月21日或之后开始的税收年限。
相关的链接（包括解释和提议的修改案）：
http://www.fin.gc.ca/drleg-apl/2017/ita-lir-0517-l-eng.pdf
http://www.fin.gc.ca/drleg-apl/2017/ita-lir-0517-n-eng.pdf
On May 5, 2017, the Department of Finance announced draft amendments to the Income Tax Act to ensure that qualifying farmers and fishers selling to agricultural and fisheries cooperatives are eligible for the small business deduction in respect of income from those sales.
Specifically, the amendments are proposed to clarify that the previously-enacted rules that were intended to prevent the multiplication of the small business deduction do not inappropriately deny access to the small business deduction for a farmer’s or fisher’s corporation selling farming products or fishing catches to an arm’s length agricultural or fisheries cooperative.
These amendments would apply to taxation years that begin on or after March 21, 2016.
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