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The taxation of corporations involves very specialized rules that can often differ from those applied to individuals or to other kinds of businesses. Yet, with the unprecedented growth in the number of corporations, both large and small, corporate taxation is an important topic for even non-tax lawyers to understand. Halsbury's Income Tax (Corporate) volume delivers a straightforward narrative of the law, providing a uniquely accessible resource for lawyers who need to understand the legal framework in order to provide clients with context or general answers to basic questions of law. This volume concisely covers topics such as:
- General rules of corporate taxation
- Double taxation
- Tax rates
- Taxation of shareholders
- Corporate finance
- General principles
- Equity financing
- Shares and stated capital
- Share redemption and taxable preferred shares
- Paid up capital
- Debt financing
- General principles
- Interest
- Hybrid debt
- Leasing
- Business income
- Integration of corporate and shareholder taxes
- Active business income
- Personal services
- Small business deduction
- Investment income
- Dividend income
- Other investment income
- Refundable tax
- Corporate losses and deductions
- Tax credits
- General
- Manufacturing and processing
- Shareholders
- Shareholders' agreements
- Benefits conferred on shareholders
- Loans
- Share transfers
- Share exchange transactions
- Rollover provision
- Reorganizations
- Estate freezes
- Non-arm's length transfers
- Anti-Avoidance Rule
- Price adjustment clauses
- Valuation of paid-up capital
- Transfers to corporations
- Section 85 rollover
- Valuations
- Transfers by partnerships
- Transfers from corporations
- Dividends
- Return of capital to corporation or shareholders
- Amalgamations and winding-up
- Tax implications of purchase and sale of a business
- Tax avoidance
- Related corporations
- Consolidation of profits and losses
- Rollovers
- Dividends
- Circumventing recapture
- Conversion to capital gains
- Interest expenses
- Purification
- Change of fiscal period
- Incorporating sole proprietorship
- Payment for services rendered
- Estate freezing
Special Features
- Enhanced contents
- A general table of contents to the level of chapter headings
- A detailed table of contents to the level of clause headings
- Detailed sectional contents set out within the commentary for each chapter and section
- References and abbreviations -an alphabetical listing of special references and abbreviations used in the volume, with an explanation of their meaning
- Selected secondary sources -setting out selected texts, articles, and other secondary sources pertaining to the subject that the reader may find to be relevant and helpful
- Glossary of definitions -identifying words and phrases defined in legislation governing employment relations and providing the text of the definition in each jurisdiction for easy reference. A valuable quick reference in a field marked by a wide variety of statutes promulgated across many jurisdictions
Plus:
- Table of cases
- Table of statutes and statutory instruments
- List of related titles
- Index
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