The Resource The taxation of reorganizations : mutual fund reorganizations
The taxation of reorganizations : mutual fund reorganizations
Resource Information
The item The taxation of reorganizations : mutual fund reorganizations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The taxation of reorganizations : mutual fund reorganizations represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Mutual fund corporations and trusts are regarded as conduits to their shareholders or unit holders and the Income Tax Act contains several special provisions to achieve this end. This article deals with how these provisions must be addressed when certain reorganizations and other transactions of a fund take place
- Label
- The taxation of reorganizations : mutual fund reorganizations
- Title
- The taxation of reorganizations : mutual fund reorganizations
- Summary
- Mutual fund corporations and trusts are regarded as conduits to their shareholders or unit holders and the Income Tax Act contains several special provisions to achieve this end. This article deals with how these provisions must be addressed when certain reorganizations and other transactions of a fund take place
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 35 (1987),
- http://library.link/vocab/creatorName
- Spindler, R
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- reorganization
- mutual fund
- Label
- The taxation of reorganizations : mutual fund reorganizations
- Label
- The taxation of reorganizations : mutual fund reorganizations
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-taxation-of-reorganizations--mutual-fund/SFnK3WmBm-Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-taxation-of-reorganizations--mutual-fund/SFnK3WmBm-Q/">The taxation of reorganizations : mutual fund reorganizations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-taxation-of-reorganizations--mutual-fund/SFnK3WmBm-Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-taxation-of-reorganizations--mutual-fund/SFnK3WmBm-Q/">The taxation of reorganizations : mutual fund reorganizations</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>