Zero Emission Vehicles

This article is from the quarterly Canadian Overview, a newsletter produced by the Canadian member firms of Moore North America. These articles are meant to pursue our mission of being the best partner in your success by keeping you aware of the latest business news. Since March 19, 2019, companies that purchased zero-emission vehicles (such […]

11 Tax Tips For Owner-Managed Enterprises

TAX RATE SUMMARY BC personal and corporate tax rates will not change in 2020: Corporate Tax Rates (Fed + BC)          2019 2020 CCPC Active business income < $500,000 [1]   11.00% 11.00% CCPC Active business income > $500,000 27.00% 27.00% CCPC investment income  50.67% 50.67% Personal services business income 45.00% 45.00%   Personal Tax Rates (Fed […]

Executors and Income Tax

Executors and Income Tax

  Executors and Income Tax In this article we’ll look at an executor’s responsibilities under the Income Tax Act. If you’re being considered as an executor of a will, we recommend getting legal advice before assuming the role, as it carries specific obligations under common and tax law. You should understand the nature of the […]