Residence of Companies Under Tax Treaties and EU Law (Canada)

Kim Brooks

Residence of Companies Under Tax Treaties and EU Law (Canada)

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

This chapter reviews the development and present Canadian law on the residence of corporations for tax purposes. It highlights a few of the elements of Canada's corporate law regime by way of context; outlines why residence matters to corporations for Canadian tax purposes, traces the history of the Canadian tests for corporate residence, explains how the Canadian Income Tax Act addresses continuances, and reviews the approach to the determination of corporate residence reflected in Canada's tax treaties.

Original language	Canadian English
Title of host publication	Residence of Companies Under Tax Treaties and EU Law (Canada)
Publication status	Published - Jan. 1 2009

Keywords

Canadian Tax Law
Corporate Tax
Tax Policy
Taxation
Residence
Canadian Income Tax Act

Disciplines

Law
Law and Economics
Tax Law

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

https://worldcat.org/en/title/500908455

Cite this

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N2 - This chapter reviews the development and present Canadian law on the residence of corporations for tax purposes. It highlights a few of the elements of Canada's corporate law regime by way of context; outlines why residence matters to corporations for Canadian tax purposes, traces the history of the Canadian tests for corporate residence, explains how the Canadian Income Tax Act addresses continuances, and reviews the approach to the determination of corporate residence reflected in Canada's tax treaties.

AB - This chapter reviews the development and present Canadian law on the residence of corporations for tax purposes. It highlights a few of the elements of Canada's corporate law regime by way of context; outlines why residence matters to corporations for Canadian tax purposes, traces the history of the Canadian tests for corporate residence, explains how the Canadian Income Tax Act addresses continuances, and reviews the approach to the determination of corporate residence reflected in Canada's tax treaties.

KW - Canadian Tax Law

KW - Corporate Tax

KW - Tax Policy

KW - Taxation

KW - Residence

KW - Canadian Income Tax Act

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ER -

Residence of Companies Under Tax Treaties and EU Law (Canada)

Abstract

Keywords

Disciplines

UN SDGs

Access to Document

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Cite this