Holdings Information

Bibliographic Record Display

• Title:Taxation of business organizations in Canada / David G. Duff, Geoffrey Loomer.
  
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• Author/Creator:Duff, David, 1959- author.
  
• Other Contributors/Collections:Loomer, Geoffrey, 1972- author.
  
• Published/Created:Toronto : LexisNexis Canada, 2019.
  ©2019
  

• Holdings

  Holdings Record Display

  • Location: c.1  Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
    c.2  Temporarily shelved at LAW LIBRARY reference room (level 2)
    
  • Call Number: KE5875 .D83 2019
    
  • Number of Items:2
    
  • Status:Available
    
  • Links:Donor bookplate
    

  • Location:LAW LIBRARY special collections (non-circulating)Where is this?
    
  • Call Number: KE5875 .D83 2019
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Business enterprises--Taxation--Law and legislation--Canada.
  
• Edition:Second edition.
  
• Description:xxiv, 1,181, 19 pages ; 23 cm
  
• Summary:This book provides a comprehensive overview of the taxation of business organizations in Canada, 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, income-splitting and the tax on split income, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations involving partnerships and corporations.
  
• Notes:Includes table of cases.
  Includes bibliographical references and index.
  
• ISBN:0433501022
  9780433501022
  
• Contents:Partnership income and losses
  The partnership interest
  Special rules for limited partnerships
  Partnership reorganizations
  Introduction to the corporate income tax
  Small business deduction
  Aggregate investment income and dividend refund
  Disposition of shares
  Paid-up capital, stock dividends, deemed dividends and surplus stripping
  Shareholder benefits, loans and debt
  Indirect benefits, income attribution and split income
  Transfer of property to a corporation
  Tax-deferred exchanges and conversions
  Amalgamations and wind-ups
  Capital gains stripping, related-party transactions and divisive reorganizations.