(1-3 supplements per year). Supplements invoiced separately.
Approximately 1000 pages
2 volumes looseleaf filed to date with 2 months free service
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Taxation of Corporate Finance
This looseleaf provides a detailed description of the Canadian federal income taxation regime applicable to shares, corporate debt and related financial instruments. It covers taxation of shares and debt of Canadian corporations and foreign corporations, the specific regime governing "mark-to-market property" and "specified debt obligations" held by financial institutions, securities loans and repurchase agreements and derivatives. The looseleaf also explains general concepts such as distinguishing assets and liabilities held on income and capital account, and determining whether a particular financial instrument is debt, equity or something else.