Fat.rtf -

For certain investment income, the RTF for corporations was reduced from 4.0 to 1.9 .

This reduction essentially increases the net tax paid in Canada because the "shield" provided by the foreign tax deduction is much smaller. Alternative Contexts fat.rtf

This is a multiplier used to "gross up" the foreign tax so it can be deducted against Canadian income. It is designed to represent the reciprocal of the Canadian tax rate. How the Calculation Works For certain investment income, the RTF for corporations