2016 Budget Update – Small Business Deduction

Following the March 22, 2016 federal budget, here are links to our commentary on structures that multiply the small business deduction.

The first article discusses the budget proposals as they apply to certain partnership structures, with a on focus professional corporations. The second article discusses the budget proposals as they apply to corporate structures using management fees.

If you have questions about the tax notes, please do not hesitate to contact us.