Lexis Nexis Halsbury's Laws of Canada – Income Tax (Corporate) (2023 Reissue)
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
Begin updating your law library today!
$148* per volume (ISBN: 9780433454946) OR purchase individual volumes at $335 each.
For more information or to place an order please contact us.
*Per volume with commitment to purchase the entire 72-volume set.
------------------------------------------------------------------------------------
The taxation of corporations involves highly 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. The Halsbury's Income Tax (Corporate) (2023 Reissue) 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
- Equity financing
- Debt financing
- Hybrid debt
- Leases
- Business income
- Types of dividends
- Special tax incentives
- Canadian-controlled private corporations
- Active business income
- Specified investment business
- Personal services
- Small business deduction
- Control in determining associations
- Investment income
- Dividend income
- Other investment income
- Refundable tax
- Professional corporations
- Holding companies
- Shareholders
- Shareholders' agreements
- Shareholder liability
- Shareholder compensation
- Loans
- Automobile standby charge
- Tax avoidance benefits
- Capital gains exemption
- Share transfers
- Share exchange transactions
- Non-arm's length transfers
- Transfers of property to corporations
- Section 85 rollover
- Valuation
- Transfers by partnerships
- Transfers of property from corporations
- Dividends
- Return of capital to corporation or shareholders
- Eliminating double taxation
- Amalgamation
- Parent corporation
- Predecessor corporations
- Amalgamated corporation
- Paid-up capital
- Winding-up
- Subsidiaries
- Other Canadian corporations
- Non-resident corporations
- Continuance in another jurisdiction
- Purchase and sale of a business
- Financial statements
- Non-resident vendors
- Method of purchase
- Purchase price
- Share acquisitions
- Asset acquisitions
- Statutory amalgamations
- Liability of third parties
- Anti-avoidance measures
- Covid-19 pandemic response
Table of contents
I. Introduction
II. Business and Investment Income
III. Professional Corporations
IV. Holding Companies
V. Shareholders
VI. Share Transfers
VII. Transfer of Property to or from Corporations
VIII. Amalgamation
IX. Winding-Up
X. Purchase and Sale of a Business
XI. Covid-19 Pandemic Response
