Taxation of Corporate Finance provides a detailed description of the Canadian federal income tax 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.
This looseleaf also explains general concepts such as distinguishing assets and liabilities held on income and capital accounts and determining whether a particular financial instrument is a debt, equity, or something else.
Highlights of the first volume
Supplements invoiced separately.
Taxation of Corporate Finance provides a detailed description of the Canadian federal income tax 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.
This looseleaf also explains general concepts such as distinguishing assets and liabilities held on income and capital accounts and determining whether a particular financial instrument is a debt, equity, or something else.
Highlights of the first volume
Supplements invoiced separately.