Taxation of business organizations in Canada

Second edition.
Taxation of business organizations in Canada
David Duff, Geoffrey Loomer, D ...
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Last edited by MARC Bot
December 24, 2025 | History

Taxation of business organizations in Canada

Second edition.

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.

Publish Date
Publisher
LexisNexis Canada
Language
English
Pages
1181

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Edition Availability
Cover of: Taxation of business organizations in Canada
Taxation of business organizations in Canada
2019, LexisNexis Canada
in English - Second edition.

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Book Details


Table of 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.

Edition Notes

Includes table of cases.

Includes bibliographical references and index.

Published in
Toronto
Copyright Date
2019

Classifications

Dewey Decimal Class
343.7106/8
Library of Congress
KE5875 .D84 2019

The Physical Object

Pagination
xxiv, 1181, 19 pages
Number of pages
1181

Edition Identifiers

Open Library
OL61011050M
ISBN 10
0433501022
ISBN 13
9780433501022
LCCN
2020438169
OCLC/WorldCat
1123187175

Work Identifiers

Work ID
OL44670128W

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