The Resource Canadian budget 2016 : an overview

Canadian budget 2016 : an overview

Label
Canadian budget 2016 : an overview
Title
Canadian budget 2016 : an overview
Creator
Subject
Language
eng
Summary
This article examines the Canadian budget recently released by the new Liberal government, including cross-border surplus stripping, extension of back-to-back rules, base erosion and profit shifting (BEPS), small business tax rate, multiplication of the small business deduction, avoiding the business and taxable capital limits, consultation on active vs. investment business, distributions involving life insurance proceeds, eligible capital property, taxation of switch fund shares, taxation of linked notes, debt parking to avoid foreign exchange gains, and valuation for derivatives
Citation source
In: Tax notes international. - Falls Church. - Vol. 82 (2016),
http://library.link/vocab/creatorName
  • Gucciardo, F
  • Bernstein, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • budget law
  • dividend stripping
  • back-to-back loan
  • BEPS
  • capital cost allowance system
Label
Canadian budget 2016 : an overview
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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