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Leasing in Canada - A Business Guide, 3rd Edition

Brings you the practical advice upon which effective leases are built by providing a thorough and concise analysis of a variety of Canadian business law issues.
Publication Language: English
Book
$205.00
Quantity
In Stock
Published: January 01, 1999
ISBN/ISSN: 9780433415860

Product description

Brings you the practical advice upon which effective leases are built by providing a thorough and concise analysis of issues such as: the tax treatment of lease transactions; cross-border taxation issues; Capital Cost Allowance considerations; structuring long-term leases; the special considerations applicable to shopping centre leases; assignments to third parties; CICA leasing guidelines; options for recording income; appropriate financial statement presentations; measuring rates of returns; leases and insolvency.

This edition features new and updated advice on such issues as: lease structures - including long-term "big ticket" leases; the tax aspects of leasing; minimizing credit losses; pricing strategies and lease funding.

Plus you'll find many updated leasing precedents, charts, exhibits as well as examples and calculations which clearly illustrate the practical application of leasing principles to your specific circumstances.
 

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Table of contents

Preface
Table of Exhibits
Reference sources for Leasing Information
Chapter 1: Objectives of Leasing
Chapter 2: What You Should Know About Your Lease
Chapter 3: Accounting for Leases-Lessee
Chapter 4: Income Tax Treatment of Lease Transactions-Lessee
Chapter 5: Controlling the Financial Impact of Long-term Leases
Chapter 6: Certain Real Estate Leases: How Do You Measure the Useful Life of a Shopping Centre?
Chapter 7:Accounting for Leases-lessor
Chapter 8: Tax Implications of Leasing for the Lessor
Chapter 9: Measuring Return to the Lessor
Chapter 10: Lease Structuring-Views and Reviews
Chapter 11: The Lessor and the Insolvent Lessee
Chapter 12: Odds and Ends of Business Issues
Appendix Lease Examples
Glossary
Index