Navigation Bar Checkout View Cart E-mail Us Maps Publications Search Home

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
  Add to Cart
Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
This page last modified: June 22, 2006

Taxation main page
What's New · Home · Search · Books on Canada · Canadian Maps and Charts · Ordering · E-mail Us

©Federal Publications Inc., 1998 - 2006
165 University Avenue, Toronto, Ontario, Canada M5H 3B8
Phone: (416) 860-1611 or toll-free 1-888-433-3782 · E-mail: