Need help determining whether a Canadian-controlled private corporation (CCPC) and its associated group has access to the Small Business Deduction (SBD)?
BDO Partner Jesse Moore co-authored and addresses this in Chapter 6, ‘The Small Business Deduction and Associated Corporations’ of the Canadian Tax Foundation’s publication: Taxation of Private Corporations and their Shareholders – 5th edition. #WeWroteTheBookOnThat
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