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The changes in Bill 2 will increase the top combined federal and provincial tax rate on eligible dividends from 19.3% for 2014 to 21% for 2015 and 26.2% for 2016. In the case of ineligible dividends, the top combined federal and provincial tax rate will increase from …
How to Use the Continuing Certification Requirements (CCR) Handbook CCR Handbook – updated 30 October 2017 5 2017 Project Management Institute Inc.
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