*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* Taxation of Business Organizations in Canada 3rd Edition by David G. Duff 9780433539216 [ZZ]

Paperback, Lexis

Written by academics and tax experts David G. Duff, Geoffrey Loomer and Christopher Bantle, Taxation of Business Organizations in Canada, 3rd Edition provides readers with a comprehensive analysis of statutory provisions and judicial decisions governing the taxation of partnerships and corporations.

Covering the taxation of partnerships and their members, corporate income and losses, corporate distributions, shareholder benefits and loans, indirect benefits and income splitting and corporate reorganizations, this combination casebook/textbook is a valuable resource for understanding the income taxation of business organizations in Canada.

Taxation of Business Organizations in Canada, 3rd Edition delivers a comprehensive overview of the field, addressing advanced topics in the taxation of partnerships and corporations. This includes the characterization and allocation of income received through partnerships and corporations, the acquisition of losses, associated corporations and the small business deduction, the lifetime capital gains deduction, deemed dividends, surplus stripping, shareholder benefits and loans, income-splitting and the tax on split income, the transfer of property to a partnership or corporation, the windup of a partnership or corporation, and other reorganizations involving partnerships and corporations.

What’s New In This Edition

• Additional content and insight from new co-author Christopher Bantle
• Updated legislative amendments, judicial decisions and administrative positions since the second edition was published in 2019
• Reorganization of content into four separate sections for improved clarity and pedagogical flow: the taxation of partnerships and their members, the taxation of corporations, the taxation of shareholders, and the taxation of corporate reorganizations
• Brand-new chapters covering corporate tax rates, corporate tax losses, the taxation of dividends, reorganizations of capital, share-for-share exchanges, amalgamations, and windings-up
• New introductory chapter providing essential context on policy, complexity, and relevance of business taxation

Who Should Read This Book

• Tax lawyers who require access to the most up-to-date tax law information
• Accounting and business students who are interested in corporate tax law and regulations
• Law students and professors who need a comprehensive and reliable academic text