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John Is Thinking About Incorporating His Charter Boat Business

Question 103

Multiple Choice

John is thinking about incorporating his charter boat business.Which of the following de- scribes an advantage that could be associated with incorporating the business as compared to running it as a proprietorship?


A) John could use any future business losses to offset his taxable employment income.
B) John could protect himself from being held personally liable if a client sustained inju- ries by falling overboard.
C) John could hire his brother to pilot the boat on days when he is not available.His brother's salary would be deductible in calculating the corporation's income.
D) John will not pay CPP on any salary paid to him by the corporation if he owns more than 40 percent of the voting shares.

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