Taxation of corporate reorganizations
By: K.A. Siobhan Monaghan [and others]
Publisher: Carswell
Published: 2010
Place of publication: Toronto, ON
Language: eng
Number of pages: 568
ISBN-13: 9780779822874
Subjects: Corporate reorganizations; Taxation; Law and legislation
Notes: Includes tables of cases and statutory references.

Includes legislation.

Includes bibliographical references and index.
Table of contents: title: Introduction; title: Non-arm's length transfers of property; title: Tax deferred rollovers: section 85(1); title: Capital reorganizations; title: Surplus stripping; title: Share for share exchanges: section 85.1; title: Amalgamations; title: Captial gains strips and divisive reorganizations; title: Winding-up; title: Continuance and corporate migration.