Implementing Estate Freezes

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CCH Canadian Limited, 2006 - Capital gains tax - 372 pages
 

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Contents

ACKNOWLEDGEMENTS
2
TOPICS DISCUSSED
3
Some
25
Asset Freezes
31
Internal and Holding Company Freezes
101
Corporate Estate Freezes Technical Issues
129
Alternative Methods and Variations
159
Capitalization Considerations and Share Provisions
187
APPENDIX A Checklists
307
APPENDIX B CRA Documents
317
External Articles
333
U S Income Tax Considerations for Canadians Article
339
Change of Trustees Article
348
Denial of TaxDeferred Rollout Where Subsection 752
357
TOPICAL INDEX
367
Copyright

A Case Study
219

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