Taxation of Mutual Fund Trusts and Corporations in Canada is a comprehensive treatment of the Canadian income tax laws applicable to mutual fund trusts, corporations, and mutual fund-related products commonly found in the capital markets. The focus is on the taxation issues governing the mutual fund industry which are complex, substantial, ever-changing, and largely unexplored in a single publication.

This book serves as a synopsis on trust law, the taxation of trusts and corporations, and a detailed treatise on the technical aspects of the Income Tax Act governing the structuring of mutual funds as well as the practical issues that all practitioners in these areas must know. The supplemented format of the book ensures that the work is updated to reflect ongoing developments in the area of mutual fund trusts and corporations.

Supplements invoiced separately.