Taxation of Corporations, Partnerships and Trusts

Taxation of Corporations, Partnerships and Trusts, 2nd Edition

Norman Tobias's Taxation of Corporations, Partnerships and Trusts is the leading Canadian law school text on corporate, partnerships and trusts taxation.

This is the only comprehensive resource in the area of business taxation - corporations, partnerships and trusts and their respective shareholders, members and beneficiaries. It is designed as an introduction to business taxation developed under teaching conditions. Its clear, non-technical language facilitates an understanding of such complex topics as distributions from a partnership or a trust, taxation of corporate distributions and appropriations, dividend stripping, tax-deferred transfers, stop-loss rules, amalgamations and windings-up. The first edition of the book has been cited by the Supreme Court of Canada.

For the second edition, the chapters on trust taxation have been completely rewritten, having regard to the recently enacted extensive amendments of a technical nature relating to the taxation of trusts. This edition has been expanded to include a new chapter on capital gains stripping and a revised and expanded first chapter renamed "First Principles".

Topics include:

Statutory interpretation
Partnership taxation
Trust taxation
Corporate control
Classification of corporations and of income
Arm's length dealings
Association 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 and conversions
Affiliated Persons and the stop-loss rules
Estate planning
Amalgamations and windings-up

This work is a valuable resource for students in law and management, articling students and for tax practitioners in private practice, industry and government.

Written by Norman C. Tobias. Published by Carswell Publishing, 2001.


Catalogue No.	0-459-27764-2
Price	$93.00
Format	Softcover
Pages	448
Language	English only

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This page last modified: June 22, 2006

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