Subject category:
Finance, Accounting and Control
Published by:
Ivey Publishing
Version: 2013-01-11
Revision date: 13-Feb-2013
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https://casecent.re/p/67589
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Abstract
The note describes what integration for tax purpose is, what its objective is and how the Canadian income tax achieves it. The note starts with the concept of perfect integration and then evaluates the assumptions underlying it. This is followed by a consideration of the actual extent of integration to determine when incorporation is advantageous and when it results in a real tax cost.
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Abstract
The note describes what integration for tax purpose is, what its objective is and how the Canadian income tax achieves it. The note starts with the concept of perfect integration and then evaluates the assumptions underlying it. This is followed by a consideration of the actual extent of integration to determine when incorporation is advantageous and when it results in a real tax cost.