Taxation of corporations, partnerships and trusts
By: Norman C. Tobias
Edition: 4th ed.
Publisher: Carswell
Published: 2013
Place of publication: Toronto
Language: eng
Number of pages: 438
ISBN-13: 9780779851898
Subjects: Corporations; Taxation; Law and legislation; Partnership; Trusts and trustees; Entreprises; Impôts; Droit; Sociétés de personnes; Fiducie
Description: 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.
Notes: Includes bibliographical references and index.
Table of contents: title: First principles and best practices; title: Partnership income; title: Contributions to/distributions from partnership; title: Trust income; title: Contributions to/distributions from a trust; title: Control and classification of corporations and income; title: Arm's length dealings, affiliated persons, associated corporations and the small business deduction; title: Taxation of corporate distributions and appropriations; title: Integration of corporation and shareholder taxes; title: Dividend (surplus) stripping; title: Capital gains stripping; title: Tax deferred transfers/exchanges/conversions; title: Amalgamations and windings-up.