Canadian-controlled private corporations
GPTKB entity
Statements (48)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
corporation type
|
| gptkbp:abbreviation |
CCPC
|
| gptkbp:benefit |
enhanced refundable investment tax credits
lifetime capital gains exemption small business deduction |
| gptkbp:definedIn |
gptkb:Income_Tax_Act_(Canada)
|
| gptkbp:eligibility |
scientific research and experimental development (SR&ED) credits
lower small business tax rate |
| gptkbp:excludes |
public corporations
corporations controlled by non-residents corporations controlled by public corporations |
| gptkbp:filingMethod |
T2 Corporation Income Tax Return
|
| https://www.w3.org/2000/01/rdf-schema#label |
Canadian-controlled private corporations
|
| gptkbp:jurisdiction |
gptkb:Canada
|
| gptkbp:ownershipRequirement |
not controlled by non-residents
not controlled by public corporations not controlled by a combination of public corporations and non-residents |
| gptkbp:regulates |
gptkb:Canada_Revenue_Agency
|
| gptkbp:relatedConcept |
gptkb:film_director
gptkb:police_officer investment income shareholder tax deferral corporate tax planning active business income associated corporations associated group corporate control (Canada) corporate residency (Canada) corporate tax rate (Canada) dividend tax credit general rate income pool (GRIP) income splitting passive income rules personal services business private corporation (Canada) professional corporation public corporation (Canada) refundable dividend tax on hand (RDTOH) small business deduction specified investment business taxable capital taxable capital employed in Canada |
| gptkbp:requires |
private corporation
|
| gptkbp:subject |
Part I tax (Canada)
|
| gptkbp:taxStatus |
private corporation
|
| gptkbp:bfsParent |
gptkb:Scientific_Research_and_Experimental_Development_Tax_Incentive_Program
|
| gptkbp:bfsLayer |
6
|