Taxation of Private Corporations and Their Shareholders 5 Ed
Taxation of Private Corporations and Their Shareholders 5 Ed
This book provides practical information to professionals who advise clients on the application of the Income Tax Act to private corporations and their shareholders. Contributors from BDO Canada LLP and Gowling WLG (Canada) LLP offer detailed analyses of a broad range of subjects essential to the area. The fifth edition of this classic text has been thoroughly updated and takes into account the new rules, enacted in 2018, on income splitting through the use of private corporations. The implications of the tax on split income (TOSI) rules, in particular, are given comprehensive treatment.
170.00