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Halsbury's Laws of Canada – Income Tax (Corporate) (2019 Reissue)

This volume delivers a straightforward narrative of the law regarding corporate taxation, 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.
Publication Language: English
Book
$310.00
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This Product is on PreOrder
Published:
ISBN/ISSN: 9780433499107

Product details

Begin updating your law library today!

$135* per volume (ISBN: 9780433454946) OR purchase individual volumes at $310 each.

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*Per volume with commitment to purchase the entire 72-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. The Halsbury's Income Tax (Corporate) (2019 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
    • General principles
    • Equity financing
      • Shares
      • Stated capital account
      • Tax implications of equity financing
        • Share redemptions
        • Taxable preferred shares
        • Paid-up capital
  • Debt financing
    • General principles
    • Interest
    • 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
      • Rollover provision
      • Reorganizations
        • Conditions for rollover
        • Valuation of shares
        • Indirect gifts
        • Income sprinkling
        • Estate freeze
        • Section 51 share conversion
    • 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
    • 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



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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