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Kevin Milligan
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UBC Vancouver School of Economics
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kevin.milligan@ubc.ca
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@kevinmilligan
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Updated September 24, 2017
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Spreadsheets for the Canadian Tax Foundation conference on September 25, 2017
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These spreadsheets were prepared as support for my presentation at the CTF conference
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in Ottawa on September 25, 2017. Some accompanying notes and the Powerpoint presentation
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is available
http://blogs.ubc.ca/kevinmilligan/2017/09/24/integration-and-the-taxation-of-passive-income-an-economic-perspective/
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The discussion document provided by Finance is here:
http://www.fin.gc.ca/activty/consult/tppc-pfsp-eng.asp
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My personal disclosure is here:
http://faculty.arts.ubc.ca/kmilligan/milligan-conflict-disclosure.pdf
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Feedback on the proposals is encouraged by Finance through this email address:
fin.consultation.fin@canada.ca
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There are four sheets here.
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1. Saving $100K example
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2. High bracket integration
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3. Low bracket integration
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4. Replication of Finance Table 7
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Note: You should consult a tax professional to make decisions about your own unique situation. These simulations are meant for general tax policy discussion.
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