The taxation of corporate reorganizations : income tax implications of utulizing bare trusts
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The work The taxation of corporate reorganizations : income tax implications of utulizing bare trusts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The taxation of corporate reorganizations : income tax implications of utulizing bare trusts
Resource Information
The work The taxation of corporate reorganizations : income tax implications of utulizing bare trusts represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- The taxation of corporate reorganizations : income tax implications of utulizing bare trusts
- Summary
- At the 1988 round table, Revenue Canada stated that where a bare trust exists under common law, subsections 104 (1), 104(2), and 75(2) of the Income Tax Act will apply. If correct, this would visit unintended and undesirable tax consequences on many common corporate reorganizations and commercial transactions. In this article the authors believe that bare trusts involve a mixed agency-trust relationship in which agency is usually pre-dominant. As such, bare trusts should generally be ignored for purposes of the Income Tax Act
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 37 (1989),
- Geographic coverage
- North America
- Language note
- English
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