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company-tax

definitions

Small Business Corporation

A Small Business Corporation (SBC) is a private company that complies with various requirements per the Tax Act. If it meets the definition of a SBC, it can tak

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definitions

Capital and Reserves

Capital and Reserves is a line item under the Equity section of the Balance Sheet. Capital is the initial investment made by the shareholders of the company by

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definitions

Voluntary Disclosure Programme

The Voluntary Disclosure Programme (VDP) is a voluntary opportunity for individuals, companies and trusts who have previously defaulted on their tax affairs, to

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definitions

Dormant

A dormant company is a company that is registered with the CIPC (The Companies and Intellectual Property Commission) but is not actively trading. Even if the c

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definitions

Balance Sheet

A Balance Sheets is a schedule or record of the business's financial balances which includes assets, equity and liabilities. For more details, please refer her

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definitions

Income Statement

The Income Statement is a schedule or record of your business' income and expenses for the tax year. It also shows whether the business is making a profit or lo

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