Anu Nijhawan and Martin Sorensen are contributing editors of Taxation of Corporations, Partnerships and Trusts, 6th Edition, recently published by Thomson Reuters.
The textbook gives a clear overview of the income tax treatment of the three most common Canadian business and personal planning vehicles, analyzing each area of intermediary taxation and referencing the provisions of theIncome Tax Act that apply. It provides the structure and support needed to deepen the understanding of intermediary tax fundamentals.
Taxation of Corporations, Partnerships and Trusts, 6th Edition is the only text in Canada dedicated to the taxation of the three most common Canadian business and personal planning vehicles: the corporation, the partnership and the trust.
A copy of the textbook can be purchased on the Thomson Reuters website.