The Resource Corporate control : an evolving Canadian concept

Corporate control : an evolving Canadian concept

Label
Corporate control : an evolving Canadian concept
Title
Corporate control : an evolving Canadian concept
Creator
Subject
Language
eng
Summary
This special report discusses the concept of corporate control in the context of Canadian and U.S. tax law. It begins with a brief review of the use of the word "control" in Canadian income tax legislation before 1971 and the statutory evolution of the concept since that time. Against this background, the landmark Canadian and U.K. decisions on control are discussed. The article then considers the implications for Canadian tax purposes of an acquisition of control under the existing tax law and reviews the CRA's current administrative practice. The article concludes with a survey of selected U.S. tax rules addressing corporate control
Citation source
In: Tax notes international. - Falls Church. - Vol. 65 (2012),
http://library.link/vocab/creatorName
Bernstein, J
Language note
English
http://library.link/vocab/subjectName
  • control
  • corporate income tax
  • case law
Label
Corporate control : an evolving Canadian concept
Instantiates
Publication
Label
Corporate control : an evolving Canadian concept
Publication

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