The Resource Corporate taxation in Canada : a cross-border perspective

Corporate taxation in Canada : a cross-border perspective

Label
Corporate taxation in Canada : a cross-border perspective
Title
Corporate taxation in Canada : a cross-border perspective
Creator
Subject
Language
eng
Summary
This article describes the principal features of Canada's corporate tax system, focusing on selected aspects of interest in a cross-border context. In reviewing Canada's corporate tax rules, the article considers, among other things, entity classification for Canadian income tax purposes, liability to corporate tax, the corporate tax rates and tax base, tax-deferred reorganization facilities, withholding taxes and anti-avoidance rules. The article also discusses matters of particular relevance to foreign investors, such as the main considerations in establishing a business presence in Canada, acquiring a Canadian business and using a Canadian holding corporation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
  • Boidman, N
  • Kandev, M.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • holding company
  • group treatment
Label
Corporate taxation in Canada : a cross-border perspective
Instantiates
Publication
Label
Corporate taxation in Canada : a cross-border perspective
Publication

Library Locations

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