Effective January 2018, the Canadian government implemented new TOSI rules with the objective of eliminating the tax benefits of income splitting where the recipient of the income has not made an adequate contribution to the business in question. As a business owner, executive, or professional it is important to understand the ways in which the new rules will affect you as well as ways in which you can plan to minimize the impact of these changes on you or your business.
Welch LLP Partners Jim McConnery and Don Scott alongside Perley-Robertson, Hill & McDougall's Gregory Sanders discuss how the new Tax on Split Income (TOSI) rules can affect you and your business.
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