Taxation of Private Corporations and Their Shareholders

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.

Author: Rachel Gervais, John Sorensen, David Stevens, Dave Walsh
Publication Date: 5/30/2020
Publisher: Canadian Tax Foundation
Format: Hardcover
Edition: 5th
Pages: 1424
ISBN: 978-0-88808-307-4

Price: $170.00

To purchase a product from the Canadian Tax Foundation, please log on, create a new account, or become a member to take advantage of member discounts.