Know thy investments in your corp! - Passive income rules
Holding investments in your corp.—yay or nay? Probably nay.
Trends? Expect passive assets to move out of the corporate group and/or shift investments towards capital appreciation rather than distributions.
These new rules were proposed as a part of the 2018 federal budget over passive income in a corporation apply to taxation years starting after 2018. CRA is reducing access to the small business deduction (SBD) for Canadian Controlled Private Corporations (CCPCs) and their associated group that earn >$50k in passive income. For every $1 in excess, $5 of the SBD is eroded.
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