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Countering the practice of conducting business through several companies for obtaining tax benefits, or in other words, the practice of businesses is fragmentation is a relevant problem not only in the Russian Federation, but also foreign countries. Namely in Canada, small business are qualified for reduction in corporate tax &amp;ndash; small business deduction (SBD). At the same time, it substantiated the need for the development of special financial-legal means for preventing taxpayers from misusing it. This article examines the Canadian experience of countering business fragmentation, and discusses various legal means implemented by the Canadian legislator. Special attention is given to the analysis of law enforcement practice of these legal means, including introduction of the &amp;ldquo;deemed association rule&amp;rdquo; (Paragraph 2.1, Section 256 of the Law &amp;ldquo;On Income Tax&amp;rdquo;). Foreign experience pertinent to legal regulation of countering the practice of business fragmentation has not previously become the subject of detailed analysis, which defines the scientific novelty of this article. The conclusion is made that Canada has a separate legal regulation in form of &amp;nbsp;the general and special rules aimed at prevention of unscrupulous practices of business fragmentation. The Canadian tax authorities may apply certain special norms prior to resorting to broader discretion. Application of the &amp;ldquo;deemed association rule&amp;rdquo; &amp;nbsp;based on determination of the purpose of separate existence of corporations, draws particular attention. The Canadian law enforcement practice developed the approach, according to which the implementation of this rule should be founded on the objective component and documentary evidence.	

Financial-legal means of countering unscrupulous practices of business fragmentation in Canada