Flow-through is a type of tax shelter. It is like a RRSP investent that you can use to delay your tax return for a certain period of time. That is just my intepretion. You should check with your accountant though.
; |; F- ?: j5 o+ j1 L# A税率越高,越有利 : Y1 t4 u) h: Y+ S! H 0 T. i2 Q- n& E8 m例子:* V5 g8 X V3 O; l
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投资1万,可以获得1万的抵税额,如果你的边际税率是40%的话,你获得的税后额为6000. # b1 N" Q, I& d' I但你说投资的ACB变为0,当你卖出的时候,全部为capital gain ( h. n( E' o9 {: k" a1 P 5 r- x( Q+ k7 y6 F3 r( w# _/ }风险3 S+ ?, k7 S' G8 o7 m/ j7 I: Z `7 i
投资为junior oil and gas