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When prioritizing provinces, it is important to consider not just the total size of the targeted income segment but also its density, because provinces vary significantly in their concentrations of MAC consumers in various locations.
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Subjecting these fees to the 2% floor increases the tax liability of a trust or estate, which ultimately reduces the size of the trust corpus and its future earnings, not just once but year after year.
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It can be the way a company records revenues or handles costs. (An example would be a firm that constantly claims extraordinary or one-time write-downs.) It could be that you are just not comfortable with the amount of money a company paid for an acquisition relative to the size of its balance sheet.
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