Taxation of Business Organizations in Canada, 2nd ed.

Written by academics and tax experts David G. Duff and Geoffrey Loomer, Taxation of Business Organizations in Canada, 2nd 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 book is a valuable resource for understanding the income taxation of business organizations in Canada.

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