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.
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税率越高,越有利 , ]' z. c$ }+ D& W0 p% H6 i5 j6 g/ O- h$ h ~; E/ U. w% m
例子: 7 y" K) D8 U. p7 p1 G& Y3 V% m# Y s. ^+ o. l
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.: @5 h! ^( M/ h9 D+ j
但你说投资的ACB变为0,当你卖出的时候,全部为capital gain . E9 e7 I0 k' S5 O4 E5 L X& j4 N
风险 9 t# [$ y0 M. s/ A5 N投资为junior oil and gas