Halsbury's Laws of Canada - Income Tax (Corporate)

Description

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$135* per volume (ISBN: 9780433454946) OR purchase individual volumes at $280 each.

For more information or to place an order please contact us.

*Per volume with commitment to purchase the entire 77-volume set.

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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

Watch a video of the author

Table of Contents

I. Introduction
II. Business and Investment Income
III. Losses, Deductions and Tax Credits
IV. Shareholders
V. Share Transfers
VI. Transfer of Property to or From Corporations
VII. Mergers & Acquisitions
VIII. Tax Avoidance
Author/Contributor

Vern Krishna CM, Q.C., F.R.S.C., LL.M., DCL, LL.D. (Hons.)

Vern Krishna, C.M., Q.C., LL.M., LL.D., FCGA is Tax Counsel with Borden Ladner Gervais LLP and one of Canada’s leading authorities on income taxation in Canada. Mr. Krishna graduated from the University of Manchester (U.K.) with a B.Comm.; the University of Alberta with an MBA and an LL.B.; Harvard Law School with an LL.M.; and Cambridge University (U.K.) with a Diploma in Comparative Law. He is a member of the Ontario Bar (1983), a Fellow of the Royal Society of Canada, a Fellow of the Certified General Accountants of Canada, Queen’s Counsel, and a member of the Order of Canada. Mr. Krishna was the Treasurer of the Law Society of Upper Canada (2001–2003) and is the author of numerous books on domestic and international taxation. He acts as counsel in tax litigation, international tax planning, and wealth management with BLG.

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