Taxation of business organizations in Canada
By: David G. Duff, Geoffrey Loomer
Edition: Second edition.
Publisher: LexisNexis Canada
Published: 2019
Place of publication: Toronto
Language: eng
Number of pages: 1181
ISBN-13: 9780433501022
Copyright date: 2019
Subjects: Business enterprises; Taxation; Law and legislation
Description: This book provides a comprehensive overview of the taxation of business organizations in Canada, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, income-splitting and the tax on split income, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations involving partnerships and corporations.
Notes: Includes table of cases.

Includes bibliographical references and index.
Table of contents: title: Partnership income and losses; title: The partnership interest; title: Special rules for limited partnerships; title: Partnership reorganizations; title: Introduction to the corporate income tax; title: Small business deduction; title: Aggregate investment income and dividend refund; title: Disposition of shares; title: Paid-up capital, stock dividends, deemed dividends and surplus stripping; title: Shareholder benefits, loans and debt; title: Indirect benefits, income attribution and split income; title: Transfer of property to a corporation; title: Tax-deferred exchanges and conversions; title: Amalgamations and wind-ups; title: Capital gains stripping, related-party transactions and divisive reorganizations.