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  • Baker Tilly

    Baker Tilly KDN LLP

    Professionalism and personalized service are hallmarks of our Peterborough and Lindsay offices. We provide audit, accounting, tax, estate, succession and financial planning, business valuation, litigation support, forensic accounting, business advisory, HR and IT advice to a diverse group of clients in the agriculture, construction, wholesale and retail, professional services and not-for-profit sectors.

  • Baker Tilly

    Four TOSI exceptions available to farmers

    Before new legislation was introduced in 2017 (effective January 2018), tax on split income (TOSI) only applied to minors. Previously, if private corporation dividend income was allocated to someone under the age of 18, that income would be taxed at the highest marginal tax rate. (This is currently 33 per cent federally, with combined federal and provincial/territorial rates ranging from 47.5 per cent to 54 per cent on regular income). 

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