| 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.
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Partnership -- Taxation -- Canada.
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Trusts and trustees -- Taxation -- Canada.
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| ISBN |
0779851897 |
|
9780779851898 |
|
