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".
Written by Norman C. Tobias. Published by Carswell Publishing, 2001.
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This page last modified: June 22, 2006
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