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Taxation of Business Organizations in Canada

Covering topics from partnership taxation and corporate income taxation, to the taxation of corporate distributions and shareholder benefits and loans, as well as corporate reorganizations, this book is the go-to resource for the most up-to-date case law, commentary and analysis.
Publication Language: English
Book
$175.00
Quantity
In Stock
Published:
ISBN/ISSN: 9780433477419

Product details

Updated/Errata current to July 1, 2016

This new publication, Taxation of Business Organizations in Canada, is written by tax experts and academics David G. Duff and Geoffrey Loomer, and provides readers with a comprehensive overview of the taxation of partnerships, corporations and shareholders in Canada. Covering topics from partnership taxation and corporate income taxation, to the taxation of corporate distributions and shareholder benefits and loans, as well as corporate reorganizations, this book is the go-to resource for the most up-to-date case law, commentary and analysis.


A thorough review
Taxation of Business Organizations in Canada is a combination casebook/textbook that provides students and tax practitioners with discussion and analysis of statutory provisions and judicial decisions governing Canadian income taxation of partnerships, corporations and shareholders. The text provides readers with a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations, including the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations of partnerships and corporations.


This reference features:

  • Detailed explanations of statutory provisions
  • Excerpts from leading judicial decisions interpreting these provisions
  • Expert commentary and analysis of legislation and case law
  • An authoritative line-up of authors that includes leading professors and academics

Essential reading
Taxation of Business Organizations in Canada will be especially useful for:

  • Law students and professors who need a comprehensive and reliable academic text
  • Accounting and business students who are interested in corporate tax law and regulations
  • Tax lawyers who require access to the most up-to-date tax law information

Featured authors

Table of contents

Chapter 1: Partnership Income and Losses
Chapter 2: The Partnership Interest
Chapter 3: Special Rules for Limited Partnerships
Chapter 4: Partnership Reorganizations
Chapter 5: Introduction to the Corporate Income Tax
Chapter 6: Small Business Deduction
Chapter 7: Aggregate Investment Income and Dividend Refund
Chapter 8: Disposition of Shares
Chapter 9: Paid-Up Capital, Stock Dividends, Deemed Dividends and Surplus Stripping
Chapter 10: Shareholder Benefits, Loans and Debt
Chapter 11: Indirect Benefits, Income Attribution and Split Income
Chapter 12: Transfer of Property to a Corporation
Chapter 13: Tax Deferred Exchanges and Conversions
Chapter 14: Amalgamations and Wind-Ups
Chapter 15: Capital Gains Stripping, Related-Party Transactions and Divisive Reorganizations