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S is for SPLIT. Income splitting is a strategy that involves transferring a portion of revenue from someone can be in a high tax bracket to a person who is in a lower tax bracket. It may even be possible to reduce the tax on the transferred income to zero if this person, doesn't have other taxable income. Normally, the other body's either your spouse or common-law spouse, but it can also be your children. Whenever it is possible to transfer income to someone in a lower tax bracket, it should be done. If the difference between tax rates is 20% then your family will save $200 for every $1,000 transferred into the "lower rate" partner.

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