The Resource A detailed look at Canada's proposals for corporations continuing into Canada

A detailed look at Canada's proposals for corporations continuing into Canada

Label
A detailed look at Canada's proposals for corporations continuing into Canada
Title
A detailed look at Canada's proposals for corporations continuing into Canada
Creator
Subject
Summary
This article reviews the proposed legislation in relation to the taxation of corporations that immigrate to and emigrate from Canada. The first section discusses the Canadian corporate law concept of "continuation"; the second describes the proposed rule that will cause a corporation continued into Canada to become a "Canadian corporation" and discusses the effect of Canada's tax treaties on the application of this rule;the third describes the proposed rules that will apply to a corporation when it becomes resident in Canada, whether by being continued into Canada or otherwise; the fourth compares the proposals for a corporation that becomes resident in Canada with the rules that apply to a corporation that ceases to be resident in Canada
Citation source
In: Tax Notes International. - Arlington. - Vol. 7 (1993),
http://library.link/vocab/creatorName
Powrie, Douglas J
Language note
English
http://library.link/vocab/subjectName
  • immigration
  • residence
  • company law
Label
A detailed look at Canada's proposals for corporations continuing into Canada
Instantiates
Publication
Abbreviated title
TaxNint
Label
A detailed look at Canada's proposals for corporations continuing into Canada
Publication
Abbreviated title
TaxNint

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