Finance News Release: “Government moves to Reduce Small Business Tax Rate and Support Fairness for the Middle Class”
Federal small business rate lowered to 10% on Jan. 1, 2018; 9% on Jan. 1, 2019. Proposed capital gains exemption limitation changes abandoned. Proposed income sprinkling measures to be simplified.
Link: http://www.fin.gc.ca/n17/17-097-eng.asp