Contributing Editors: L. Alan Rautenberg, B.A., LL.B., LL.M. (Cantab.) of the Bar of Alberta; Martin A.U. Sorensen, B.A. (Hons.), LL.B. of the Bar of Ontario, Anu Nijhawan, BSc (Queen’s), LLB (British Columbia) (Bennett Jones LLP)

Taxation of Corporations, Partnerships and Trusts, 6th 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, 6th Edition is the only text in Canada dedicated to the taxation of the three most common Canadian business and personal planning vehicles: the corporation, the partnership and the trust. The author opens with an Introduction that contextualizes these three vehicles and follows up with a first-principles discussion in Chapter 1 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).

This comprehensive desk reference contains:

All the relevant sections of the Act
Numerical examples that illustrate the application of complex taxation concepts
Convenient finding tools including a Table of Cases, a Table of Statutes, and a Topical index to facilitate easy access to all discussion within the book.

Topics of discussion include:

Nature of a partnership under general law
Comprehensive discussion of partnership taxation
Nature of a trust under general law
Comprehensive discussion of trust taxation
Control, and Classification of corporations and of income
Arm's length dealings and affiliated persons
Associated corporations and the small business deduction
Taxation of corporate distributions and appropriations
Integration of corporation and shareholder taxes
Dividend (surplus) stripping
Capital gains stripping
Tax-deferred transfers/exchanges/conversions
Amalgamations and windings-up

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Taxation of Corporations, Partnerships and Trusts, 6th Edition

Taxation of Corporations, Partnerships and Trusts, 6th Edition