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Book Cover
Author Tobias, Norman C.

Title Taxation of corporations, partnerships and trusts / Norman C. Tobias
Edition Fourth edition
Published Toronto : Carswell, [2013]


Location Call no. Vol. Availability
 MELB  KM 337.1 F1 Tob/Toc 2013  AVAILABLE
Description xl, 438 pages ; 23 cm
Contents First principles and best practices -- Partnership income -- Contributions to/distributions from partnership -- Trust income -- Contributions to/distributions from a trust -- Control and classification of corporations and income -- Arm's length dealings, affiliated persons, associated corporations and the small business deduction -- Taxation of corporate distributions and appropriations -- Integration of corporation and shareholder taxes -- Dividend (surplus) stripping -- Capital gains stripping -- Tax deferred transfers/exchanges/conversions -- Amalgamations and windings-up
Summary 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)."--Pub. desc
Bibliography Includes bibliographical references and index
Subject Corporations -- Taxation -- Law and legislation -- Canada.
Partnership -- Taxation -- Canada.
Trusts and trustees -- Taxation -- Canada.
ISBN 0779851897