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Amber Company Has $100,000 in Net Income in the Current

question 95

Essay

Amber Company has $100,000 in net income in the current year before deducting any compensation or other payment to its sole owner,Alfredo.Assume that Alfredo is in the 33% marginal tax bracket.Discuss the tax aspects of each of the following independent situations.(Assume that any salaries are reasonable in amount and ignore any employment tax considerations.)
a.Alfredo operates Amber Company as a proprietorship.
b.Alfredo incorporates Amber Company and pays himself no salary and no dividend.
c.​Alfredo incorporates Amber Company and pays himself a $50,000 salary and a dividend of $42,500 ($50,000 - $7,500 corporate income tax).


Definitions:

Current Assessment

An evaluation or estimation of the present status, value, or condition of something.

Percentage

A fraction or ratio expressed as a part of 100, used to denote a proportion of a whole.

Average Canadian Household

A statistical measure reflecting the typical living arrangement and economic situation of households in Canada.

Marketing Department

The marketing department is a division within a company that focuses on strategies to promote, sell and distribute its products or services.

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