Understanding the taxation of partnerships.
https://www.nblawlib-bib.ca/link/catalog5360
- Author
- Elizabeth Johnson
- Geneviève C. Lille
- Edition
- 7th Edition
- Publication Date
- 2017
- Material Type
- Book
- Call Number
- KF 1375 J64 2017
- Responsibility
- Elizabeth Johnson, Geneviève C. Lille
- Edition
- 7th Edition
- Location
- Toronto, ON
- Publisher
- Wolters Kluwer Canada Limited©2017
- Publication Date
- 2017
- Language
- English
- Material Type
- Book
- Physical Description
- xviii, 994 pages.
- ISBN
- 978-1-55496-857-2
- Subjects
- Partnership -- Taxation -- Canada.
- Contents
- Chapter 1 - What is a Partnership? Chapter 2 - Computation of Partnership Income Chapter 3 - Working with Partnerships Chapter 4 - Limited Partnerships: The At-Risk Rules and the Tax Shelter Investment Rules Chapter 5 - Adjusted Cost Base of a Partnership Chapter 6 - Transfer of Property to a Partnership Chapter 7 - Incorporating a Partnership Chapter 8 - Dissolution of a Partnership Chapter 9 - Merging Two Canadian Partnerships: The Missing Rollover Chapter 10 - Continuation of Partnership Business with Sole Proprietor: Subsection 98(5) Chapter 11 - Taxation of Professional Partnerships Chapter 12 - Retired Partners - Types of Interests in a Partnership Chapter 13 - Death of a Partner Chapter 14 - International Tax Aspects of Partnerships Chapter 15 - Small Business Investment Limited Partnerships: Tax-Deferred Plans Investing in a Qualifying Canadian Small Business Chapter 16 - GST/HST and Provincial Sales Tax Considerations Case Table Index
- Call Number
- KF 1375 J64 2017
- Location
- Fredericton