Adjusted Aggregate Investment Income (AAII) | iAssure Glossary
The CCPC's total investment income for the prior year, with adjustments prescribed by the Income Tax Act, used to determine whether the federal Small...
Disclosure. I am a licensed Financial Security Advisor, Mutual Fund Representative, and Group Insurance & Annuity Plans Advisor. I am not a lawyer, tax lawyer, or accountant. I discuss taxes only as they relate to specific insurance, investment, and estate strategies; I do not provide general tax optimization or comprehensive wealth strategy services. Content is educational only. Mutual funds offered through WhiteHaven Securities Inc. Insurance products offered through iAssure Inc. Coordinate decisions with your CPA, notary, or lawyer. See Disclaimer and Privacy.
Also known as: AAII
The CCPC's total investment income for the prior year, with adjustments prescribed by the Income Tax Act, used to determine whether the federal Small Business Deduction is reduced. For every $1 of AAII above $50,000 the federal SBD is reduced by $5, reaching zero at $150,000. Reported on the T2 return. See The $50K Threshold.
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