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• Title:Taxation of corporations, partnerships and trusts / Norman C. Tobias ; contributing editors: L. Alan Rautenberg, Martin A.U. Sorensen.
  
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• Author/Creator:Tobias, Norman C., author.
  
• Other Contributors/Collections:Rautenberg, L. Alan, author.
  Sorensen, Martin A.U., author.
  
• Published/Created:Toronto, Ontario : Thomson Reuters, [2017]
  ©2017
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: KE5875 .T63 2017
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Corporations--Taxation--Law and legislation--Canada.
  Partnership--Taxation--Canada.
  Trusts and trustees--Taxation--Canada.
  
• Edition:Fifth edition.
  
• Description:xlii, 431 pages ; 23 cm
  
• Summary:"Taxation of Corporations, Partnerships and Trusts, 5th Edition gives you a clear overview of the income tax treatment of the three most common Canadian business and personal planning vehicles. The author analyzes each area of intermediary taxation in turn, always referencing the provisions of the Income Tax Act that apply. Using each tax concept to build on his discussion of the next, the author provides the structure and support needed to deepen your understanding of intermediary tax fundamentals. Taxation of Corporations, Partnerships and Trusts, 5th Edition is unique in its focus on the taxation of intermediaries: the corporation, the partnership and the trust (personal trusts, unit trusts and employment related benefits trusts). The author opens with a first-principles discussion of the interpretation of the Income Tax Act and the art of its reading. The application of the Income Tax Act, with relevant sections reproduced, is then elaborated in relation to Corporations and their Shareholders (Part I, Division B, sections 82-89); Partnerships and their Members (Part I, Division B, sections 96-103); and Trusts and their Beneficiaries (Part I, Division B, sections 104-108)." --publisher's description.
  
• Notes:Includes tables of cases and statutes.
  Includes bibliographical references and index.
  
• ISBN:9780779880492 paperback
  0779880498 paperback
  
• Contents:Some introductory remarks on the taxation of corporations, partnerships and trusts
  Foreword to the first edition
  First principles and best practices
  Partnership income
  Contributions to/distributions from a partnership
  Trust income
  Contributions to/distributions from a trust
  Control and classification of corporations and income
  Arm's length dealings, affiliated persons, associated corporations and the small business deduction
  Taxation of corporate distributions and appropriations
  Integration of corporation and shareholder taxes
  Divident (surplus) stripping
  Capital gains stripping
  Tax deferred transfers/exchanges/conversions
  Amalgamations and windings-up.