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  2. Corporate tax in Canada - Wikipedia

    en.wikipedia.org/wiki/Corporate_tax_in_Canada

    In 2020, when Alberta made a deep and rapid corporate tax rate cut, from 12%, which is the average provincial corporate tax rate, to 8%, University of Toronto economist, Michael Smart, cautioned that this could result in "Ontario-based companies booking profits in Alberta to pay lower tax rates—shades of the "Québec shuffle" that occurred in ...

  3. S corporation - Wikipedia

    en.wikipedia.org/wiki/S_corporation

    An S corporation (or S Corp), for United States federal income tax, is a closely held corporation (or, in some cases, a limited liability company (LLC) or a partnership) that makes a valid election to be taxed under Subchapter S of Chapter 1 of the Internal Revenue Code. [1] In general, S corporations do not pay any income taxes.

  4. Canadian corporate law - Wikipedia

    en.wikipedia.org/wiki/Canadian_corporate_law

    The Crown has employed the oppression remedy in its status as a creditor under the Income Tax Act, in order to set aside dividend payments that rendered a corporation unable to pay its tax liability. [65] [66] Where a company has made excessive salary payments to a controlling shareholder, a judgment creditor has been permitted to be a complainant.

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  6. Financial calculator - Wikipedia

    en.wikipedia.org/wiki/Financial_calculator

    A financial calculator or business calculator is an electronic calculator that performs financial functions commonly needed in business and commerce communities [1] (simple interest, compound interest, cash flow, amortization, conversion, cost/sell/margin, depreciation etc.).

  7. OMERS - Wikipedia

    en.wikipedia.org/wiki/OMERS

    The Ontario Municipal Employees Retirement System [3] (OMERS) is a Canadian public pension fund, headquartered in Toronto, Ontario.OMERS is a defined benefit, jointly sponsored, multi-employer public pension plan created in 1962 by Ontario provincial statute to administer retirement benefits and manage pension investment funds of local government employees in the Canadian province of Ontario.

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  9. Labour-sponsored venture capital corporation - Wikipedia

    en.wikipedia.org/wiki/Labour-sponsored_venture...

    The Ontario government has phased out the labour-sponsored funds tax credit. As of January 1, 2012, the credit is no longer available from the Ontario government. When an investor buys an LSVCC in their RRSP, they obtain the LSVCC tax credits as well as the usual tax deduction they receive each time they contribute to their RRSP.