Taxation

Record Type:

Record Type: Book Book

KM350.L381 1964

Law Society of Upper Canada.

R. De Boo

1964

Special Lectures/ Law Society of Upper Canada

Preface -- PART I. INCOME TAX -- 1. The present position as to corporate distributions / H. Heward Stikeman, Q.C. -- 2. International aspects of corporate distributions / John G. McDonald, Q.C. -- 3. Purchase and sale of a business / Stuart D. Thom, ...Preface -- PART I. INCOME TAX -- 1. The present position as to corporate distributions / H. Heward Stikeman, Q.C. -- 2. International aspects of corporate distributions / John G. McDonald, Q.C. -- 3. Purchase and sale of a business / Stuart D. Thom, Q.C. -- 4. Employee and executive compensation / Robert M. Sedgewick, Q.C. -- 5. Taxation of non-residents / W. A. Macdonald -- 6. Associated corporations / Paul Henry, Q.C. -- 7. Income tax aspects of family transactions / K. A. Foulds, Q.C. -- 8. Capital gains vs. income / Ronald Robertson -- 9. Taxation of partnerships and joint ventures / R. Bredin Stapells, Q.C. -- 10. Income tax appeals / William R. Latimer -- PART II. SALES TAX -- 11. Federal sales tax / David H. Fricker -- 12. Ontario retail sales tax / Alex D. Givens -- PART III. ESTATE TAX AND SUCCESSION DUTY -- 13. Property taxable under Estate Tax Act and Ontario Succession Duty Act / Francis E. LaBrie -- 14. Property passing on death under Federal Estate Tax Act and Ontario Succession Duty Act / Wolfe D. Goodman -- 15. Valuations of property / George Ovens, C.A. -- 16. Deductions and exemptions / Michael B. Jameson -- 17. Computation and payment of estate tax / W. I. Linton -- 18. Computation and payment of Ontario succession duties / W. DArcy Blair, Q.C. -- 19. Foreign estates / J. Keith M. Laird, Q.C. -- 20. Tax aspects of estate planning : suggested methods of minimizing liability / J. T. Gow, Q.C. -- Index.  + Read More– Read Less