Responsibility

Elizabeth Johnson, Geneviève C. Lille

Author

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

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