Shareholder Loan Tax Treatment in Canada

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  • Опубліковано 27 гру 2024

КОМЕНТАРІ • 3

  • @jievw6270
    @jievw6270 3 роки тому

    You did not mention the following:
    1. deemed benefit for not paid interest
    2. Loan to non arm length member (like the loan to son you mentioned in the video) - TOSI applies

  • @grabspecialtyfoods1742
    @grabspecialtyfoods1742 3 роки тому

    I consulted a tax professional and I was told that i don't have to repay the full loan amount tax-free by company year end the following year. For example, if I borrowed amount X today from my company as a shareholder and made a loan agreement between myself (the shareholder) and the corporation documenting the CRA's prescribed yet i.e. 1% currently, repayment plan (date of repayment, for example 4 years, The loan will be tax free for the full 4 years, as long as i am repaying the loan including the 1% interested compounded annually. Is that correct?

    • @the_ikiru
      @the_ikiru 3 роки тому

      This is likely bad advice. You can only take out a multi-year loan from your company for a specific purpose specified by the CRA, such as to purchase a house, or shares of the company. You can't just lend yourself money for more than a year for no reason, without declaring as income.