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Understanding the Taxation of Partnerships

Elizabeth Jameson JohnsonGeneviève C. Lille

出版	Wolters Kluwer, 2017
ISBN	15549685779781554968572
URL	http://books.google.com.hk/books?id=UjRRzQEACAAJ&hl=&source=gbs_api

註釋

Understanding the Taxation of Partnerships is the only publication in Canada that provides a comprehensive analysis of tax issues affecting one of the most common forms of business organization. This publication provides in-depth analysis of the tax issues that must be considered when a partnership is used as a business or investment vehicle. There have been significant developments in the law and administrative practice since the last edition was published. The book has been updated to include: Changes in Canadian domestic law and international tax developments that have affected the use of partnerships in cross-border planning; The partnership anti-deferral rules; Amendments to certain anti-avoidance provisions and introduction of new anti-avoidance rules to address the use of partnerships in certain circumstances; Changes in the law that have affected planning by members of professional partnerships; Recent court cases and administrative developments that have implications for partnerships.