EY's Guide to Canada's Foreign Affiliate Taxation Rules |  |
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Nik Diksic, Trevor O’Brien | |
 | An easy-to-use reference guide designed to assist Canadian tax professionals in understanding the main aspects of the Canadian taxation rules concerning investments in foreign affiliates.
Updated October 2023. |
EY's Guide to Canada's Foreign Affiliate Taxation Rules includes access to the following title(s):
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Updated October 2023.
EY’s Guide to Canada’s Foreign Affiliate Taxation Rules
Gain insight into the taxation of foreign affiliates from EY subject matter professionals and understand complex Canadian outbound taxation matters with our:
- Clear and authoritative commentary
- Hundreds of detailed examples
- Purpose notes on each relevant provision in the Income Tax Act
- T1134 compliance guide
WHAT’S INCLUDED
Table of chapters
1. Overview of outbound taxation
2. Foreign affiliates
3. Foreign accrual property income (FAPI)
4. Treatment of dividends from foreign affiliates
5. Reorganizations of foreign affiliates
6. Computation of the surplus, deficit and underlying tax accounts of a foreign affiliate
7. Foreign affiliate dumping
Appendix 1 — Foreign reporting (T1134 compliance guide)
Appendix 2 — Purpose notes for relevant Income Tax Act provisions
Appendix 3 — Commonly used abbreviations
Appendix 4 — Designated treaty, non-qualifying and listed countries
Store entry updated: December 2023
ISBN: 978-1-55385-976-5
Publication Date: January 2016
Number of Pages: 468
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