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Re:What I Wish I'd Known About Equity Before Joining a Unicorn by zzalpha on Wednesday January 18, 2017 @11:00AM (#13427268)
This is actually a pretty good summary:

http://www.taxplanningguide.ca/tax-planning-guide/section-1-...

Not, the 50% income deduction also applies to non-CCPC shares if the circumstances are right, which brings the income tax down to approximately capital gains... which at least softens the blow a bit.

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