Finance committee  We're not so much on that issue, but embedded right in the legislation is the ability to restructure to meet the requirements by December 31, 2018, which does allow for restructuring to happen so that shares would not have TOSI apply in certain circumstances. These complexities a

Finance committee  That's actually a very good question. It will be difficult to determine whether this pooling is coming from dividends from eligible corporations, eligible dividends that are creating the part for tax that is refundable, or whether it is coming from other sources like capital gain

Finance committee  I would agree that it's a fair assessment. Overall, we were pleasantly surprised when we saw the budget. There are three aspects of the passive income that I think we should look at. First, because the budget was announced on February 27, there were transactions that may have h

Finance committee  Chair and members of the committee, I would like to thank you for inviting us to speak with you today. MNP believes that we need comprehensive tax reform. Without it, we will have an increasingly complex and costly tax system. We need simplification and modernization of the curr