2012 Federal Budget: Changes to the thin-capitalization rules


On March 29, 2012, Canadian Federal Finance Minister, Jim Flaherty, delivered the government’s 2012 federal budget (the “Budget”). As is typical in Canada, the Budget contained interesting tax policy changes. This article briefly highlights the three most important proposed changes to the thin-capitalization rules that apply to in-bound Canadian investments

LOADING PDF: If there are any problems, click here to download the file.

Published In: Tax Updates