• Flow-Through Shares Offer the Potential to Double or Even Triple an After-Tax Investment Return
  • October 1, 2010 | Author: Ross D. Freeman
  • Law Firm: Borden Ladner Gervais LLP - Calgary Office
  • Flow-through shares are perhaps the single most generous tax-assisted investment mechanism for investors under the federal Income Tax Act. This is because the investor is entitled to claim a tax deduction for the amount of the investment and, upon resale at a gain, is required to report only a capital gain, not ordinary income.