Tax Guide for Investment Advisors, 2013 Edition

Description:

• Part I Tax Planning – introduces an overview of relevant tax planning concepts and provides a comprehensive tax planning checklist that is cross-referenced to the text, opening another window on the in-depth commentary.
• Part II Investment Instruments – provides extensive coverage of the tax attributes of various types of investments, including shares, debt, options, warrants and rights, commodities and future contracts, mutual funds, income trusts, mutual fund corporations and investment corporations, labour funds, limited partnerships and tax shelters.
• Part III Investment Income – covers the tax treatment of the various forms of investment income, including interest, dividends, capital gains and losses, business income, expenses, foreign-source income and off-shore investments. Part III also addresses the deductibility of investment expenses and the restrictions that apply.
• Part IV Special Investors – explores the unique tax considerations that apply to special investors such as investment holding corporations, estates & trusts, non-residents and Canadians with U.S. connections.
• Part V Investing Strategies – provides in-depth tax analysis of special topics of vital interest, such as income-splitting, borrowing to invest, short-selling and hedges.
• Part VI Registered Plans – provides comprehensive coverage of the intricate tax rules that apply to RRSPs, RRIFs, RESPs, DPSPs and TFSAs.
• Appendices: Appendix A lists personal tax rates. Appendix B contains a list of qualified investments for registered plans. Appendix C supplements Chapter 17 by providing an explanation of the components of foreign accrual property income (FAPI).
• Index