Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
Resource Information
The work Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act 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.
The Resource
Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
Resource Information
The work Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act 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.
- Label
- Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
- Language
- eng
- Summary
- The purpose of this article is to posit an approach to the classification of foreign business entities based on a determination of whether the entity is a "corporation" / "société" for Canadian tax purposes. The authors begin by reviewing the background to and setting out their views on the relevance of foreign entity classification. They then focus on the notion of corporation / société in Canadian tax law and expound their views on the proper common meaning of these terms in the English and French versions of the relevant statutes. Finally, building on this analysis, the authors propose an approach to foreign entity classification that they believe to be fully consistent with the scheme and purpose of Canadian tax law and with an often-overlooked Tax Appeal Board decision on point
- Citation source
- In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 57 (2009),
- Geographic coverage
- North America
- Language note
- English
Context
Context of Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax ActWork of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/hQHb-1_wHK4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hQHb-1_wHK4/">Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/hQHb-1_wHK4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/hQHb-1_wHK4/">Foreign entity classification and the meaning of "corporation" / "société" in the Income Tax Act</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>