Title: Taxation of private corporations and their shareholders /
Authors: Kellough, Howard J.; McQuillan, Peter E.,; Canadian Tax Foundation.
Date: 1992
Publisher: Canadian Tax Foundation,
Physical description: 1 v. (various pagings) : ill. ; 23 cm.
Language: English
LC classification: K
Contents: 1. Introduction: the corporation as a person in tax law -- 2. The decision to incorporate -- 3. Considerations when capitalizing a corporation -- 4. The decision to use a holding company -- 5. The use of professional, personal service, and executive management corporations -- 6. The small business deduction and associated corporations -- 7. Remuneration of the owner-manager -- 8. Transferring assets to a private corporation -- 9. Removing assets from a private corporation -- 10. Transferring share ownership to employees or other shareholders -- 11. Alternative buy-sell arrangements for shareholders of private corporations -- 12. Tax considerations in buying or selling a business -- 13. Utilization of corporate losses -- 14. Provincial taxation and the private corporation -- 15. Passage of shares of private corporation on death -- 16. Tax planning and tax avoidance
Subject headings (LCSH): Corporations--Taxation--Canada.; Dividends--Taxation--Law and legislation--Canada.; Private companies--Taxation--Canada.; Stockholders--Taxation--Canada.