本文发表在 rolia.net 枫下论坛1. capital gain is 50% taxable no matter it is in personal or corporate 's hands
2. capital gains calculation rules are different depending on what you are trading, shares, mutual funds, trust units, or options. The calculation and income tax implications can be
very complicated.
3. Tax rules are different for different investment income: interest, Canadian dividends, foreign dividends, dividend from related company, cash dividends, stock dividends, dividend reinvestment plan, etc.
4. In order to minimize tax, both personal and corporate tax positions should be considered. There's no black or white answer. Every circumstance needs a careful tax planning.
5. There are some tax saving or deferal vehicles that can't be done without a corporation. Some tax planning techniques are unique in a corporation.
6. Corporate's taxation in investment income is very complicated and tax planning is totally different from income from business (which is called active business income that's qualified for small business deductions). Professional help is a MUST if you want to have an investment corporation.更多精彩文章及讨论，请光临枫下论坛 rolia.net