Taxation of private corporations and their shareholders

Description:

Monograph explaining the tax aspects of private corporations and their shareholders. The book provides detailed analyses of a broad array of subjects, including the legal nature of the corporate entity, the capitalization of a corporation, the compensation of owner-managers and employees, the acquisition and disposition of assets, the drafting of shareholders' agreements, the purchase and sale of a business, and the structuring of a business in he most tax-effective manner. The book was prepared by many contributors, and its various chapters were completed at different times. Howver, as a rule of thumb, the book may be considered current to mid-2009. The text does not reflect the proposed changes from the 4 March 2010 federal budget.

subjects: Private companies,  Taxation,  Stockholders,  Income tax,  Sociétés à responsabilité limitée,  Impôts,  Actionnaires,  Impôt sur le revenu

Places: Canada