Taxation of private corporations and their shareholders
By: editors, Paul Bleiwas, John Hutson
Contributors: Kellough, Howard J.; Canadian Tax Foundation; Fraser Milner Casgrain (Firm); Deloitte (Firm)
Edition: 4th ed.
Publisher: Canadian Tax Foundation
Published: 2010
Place of publication: Toronto
Language: eng
ISBN-13: 9780888082350
Subjects: Private companies; Taxation; Stockholders; Income tax; Sociétés à responsabilité limitée; Impôts; Actionnaires; Impôt sur le revenu
Description: Monograph explaining the tax aspects of private corporations and their shareholders. The book provides detailed analyses of a broad array of subjects, including the legal nature of the corporate entity, the capitalization of a corporation, the compensation of owner-managers and employees, the acquisition and disposition of assets, the drafting of shareholders' agreements, the purchase and sale of a business, and the structuring of a business in he most tax-effective manner. The book was prepared by many contributors, and its various chapters were completed at different times. Howver, as a rule of thumb, the book may be considered current to mid-2009. The text does not reflect the proposed changes from the 4 March 2010 federal budget.
Notes: Previous eds. by Howard J. Kellough and Peter E. McQuillan.

"A Canadian Tax Foundation publication by Deloitte & Touche LLP, Fraser Milner Casgrain LLP."

Includes bibliographical references.