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- W136646006 abstract "The income trust sector, which has grown rapidly over the past three years, offers investors opportunities to finance investments on a more tax-efficient basis than conventional equity instruments. This paper, which updates a version prepared in 2003 for the Capital Markets Institute at the University of Toronto, provides a new estimate of the tax benefits to investors resulting from the income trust financing of corporations. Although many assumptions must be made to derive the estimates, the authors’ bestguess estimate is that the federal and provincial tax benefits are in the order of $400 million to $600 million for 2004. The effect of income trust arrangements is to improve Canada’s capital stock by $9 billion, although the benefits tend to accrue to businesses with low growth prospects and stable income. The tax policy implications are clear: the federal and provincial governments should create a level playing field to ensure that the tax system does not influence the investor’s choice of business financing. The dividend tax credit for high-taxed corporate income should be increased to eliminate the discrimination against dividend-paying stocks." @default.
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- W136646006 date "2003-01-01" @default.
- W136646006 modified "2023-09-27" @default.
- W136646006 title "Income Trusts and Shareholder Taxation: Getting It Right" @default.
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