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Understanding the Taxation
of Partnerships, 6th Edition |
The 6th Edition of Understanding the Taxation of
Partnerships is the only publication in Canada that provides a
comprehensive analysis of tax issues affecting one of the most common forms of
business organization. This publication provides in-depth analysis of the tax
issues that must be considered when a partnership is used as a business or
investment vehicle.
There have been significant developments in the law
and administrative practice since the last edition was published. The book has
been updated to include: |
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- changes to the Canada–US treaty that have
affected the use of partnerships in cross-border planning;
- the SIFT partnership rules;
- recent cases that have implications for
partnerships;
- and additional material on partnerships in the
foreign affiliate context.
Other topics covered include:
- how partnerships differ from joint ventures and
other entities;
- computation of partnership income;
- the "at-risk" rules;
- transfers of property to and from partnerships,
and other reorganizations involving partnerships;
- professional partnerships;
- and partnerships in the international context
The 6th Edition is current to September 30,
2010. |
| DESCRIPTION |
| Authors |
Geneviève Lille, Elizabeth J.
Johnson |
| Publisher |
CCH |
| Year of release |
2010 |
| Format |
Softcover |
| Pages |
350 |
| Catalogue No. |
B701 |
| Price |
139.99$ |
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| Bilingual |
No |
| Available in French |
No |
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©Publications Gouvernementales
2000-2012
1185, rue University, Montréal, Québec, Canada, H3B
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Téléphone: (514) 954-1633 · Ligne sans frais:
1-888-834-1633 · Courriel: infos@pubgouv.com |
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