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Taxation of Corporations, Partnerships and
Trusts is a comprehensive resource in the area of Canadian business
taxation. It covers the income tax treatment of the most common business
organizations in Canada – the corporation, the partnership and the trust.
The book begins with an insightful discussion of the interpretation of the
Income Tax Act and the “art” of reading the Act. It then analyzes
each area of business taxation in turn, always referencing the relevant
sections of the Act:
- I. Corporations and their Shareholders (Part I,
Division B, sections 82-89)
- II. Partnerships and their Members (Part I,
Division B, sections 96-103)
- III. Trusts and their Beneficiaries (Part I,
Division B, sections 104-108)
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Some of the areas of discussion include:
- Nature of a partnership
- Transfers of property to a partnership
- Partner withdrawal/Partnership dissolution
- Meaning of a trust
- Source and character of trust income
- Deemed disposition rule
- Contributions to/Distributions from a trust
- Control and classification of corporations and
income
- Arm’s length dealings, associated corporations
and the small business deduction
- Taxation of corporate distributions and
appropriations
- Dividend (surplus) stripping
- Capital gains stripping
- Estate planning, affiliated persons and the
stop-loss rules
- Amalgamations and windings-up
Numerical examples have been provided throughout to
clearly illustrate the application of tax concepts with respect to business
taxation. The author has clearly noted which provisions of the Act are relevant
to each area and has referenced Canada Revenue Agency publications and
interpretations, and leading jurisprudence throughout.
Critical finding
tools have been compiled including
- a Table of Case
- a Table of Statutes
- and a comprehensive Topical Index and a
comprehensive Topical Index
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About the author:
Norman C. Tobias,
LL.B. (Toronto), LL.B. (Montréal), is a Senior Principal, Tax (Greater
Toronto Area) with KPMG LLP and a sessional lecturer, Faculty of Law,
Université de Montréal. Prior to joining KPMG LLP in February of
2001, Mr. Tobias was founding partner of Tobias and Company, a Toronto-based
law firm with national stature whose practice was restricted to providing legal
services on taxation matters. |
| DESCRIPTION |
| Author |
Norman C. Tobias, LL.B. (Toronto), LL.B.
(Montréal) |
| Publisher |
Carswell |
| Year of release |
2006 |
| Format |
Softcover |
| Pages |
480 pages |
| ISBN |
0-459-28158-5 |
| Price |
99.00$ |
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Téléphone: (514) 954-1633 · Ligne sans frais:
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