This course examines the taxation of corporations and their shareholders. The general theory of corporate taxation is considered, as well as the specific rules of the Income Tax Act. Among specific issues considered are the tax consequences of incorporation and of corporate reorganizations, tax aspects of business finance, the treatment of dividends and distributions, and tax planning for the family business.
This course examines the taxation of corporations and their shareholders. The general theory of corporate taxation is considered, as well as the specific rules of the Income Tax Act. Among specific issues considered are the tax consequences of incorporation and of corporate reorganizations, tax aspects of business finance, the treatment of dividends and distributions, and tax planning for the family business.
