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Taxation of business organizations in Canada
Author
Title
Taxation of business organizations in Canada / David G. Duff, Geoffrey Loomer.
ISBN
9780433501022
0433501022
Edition
Second edition.
Publication
Toronto : LexisNexis Canada, 2019.
Copyright Notice Date
©2019.
Physical Description
xxiv, 1181, 19 pages : illustrations ; 23 cm.
Notes
Includes table of cases.
Format
Books
Language
English
Added to Catalog
February 21, 2020
Bibliography
Includes bibliographical references and index.
Contents
Partnership income and losses
The partnership interest
Special rules for limited partnerships
Partnership reorganizations
Introduction to the corporate income tax
Small business deduction
Aggregate investment income and dividend refund
Disposition of shares
Paid-up capital, stock dividends, deemed dividends and surplus stripping
Shareholder benefits, loans and debt
Indirect benefits, income attribution and split income
Transfer of property to a corporation
Tax-deferred exchanges and conversions
Amalgamations and wind-ups
Capital gains stripping, related-party transactions and divisive reorganizations.
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