Supplementary materials on the taxation of partnerships and corporations

2006·0.14 MB·English

by  Duff, David, 1959-

Supplementary Materials
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Taxation of Partnerships
and Corporations
Volume IV
(Corporate Reorganizations)
David G. Duff
Faculty of Law
University of Toronto
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Table of Contents
Chapter 14
Transfer of Property to a Corporation 803
1. Introduction 803
2. Share Consideration 829
3. Non-Share Consideration (“Boot”) 838
4. Indirect Benefit 849
5. Stop-Loss Rules 852
6. Deemed Capital Property 855
7. Anti-Avoidance 856
(1) Sheltered Gains 856
(2) Crystallized Gains 861
Chapter 15
Tax Deferred Exchanges and Conversions 863
1. Exchange of Shares on Reorganization of Capital 863
2. Convertible Property 874
3. Share for Share Exchanges 886
Chapter 16
Amalgamations and Windups 897
1. Amalgamations 897
2. Winding-up 911
3. Transfer of Losses 930
Chapter 17
Capital Gains Stripping and Divisive Reorganizations 971
1. Introduction 971
2. Safe Income 985
(1) Introduction 985
(2) Calculation 986
(3) Allocation and Designation 990
3. Series of Transactions 1001
4. Purpose of Transaction, Event, or Series 1007
5. Exceptions 1020
(1) Introduction 1020
(2) Related-Party Transactions 1021
(3) Butterfly Reorganizations 1033
6. General Anti-Avoidance Rule 1055