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Income Tax and Family Law Handbook
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A guide for lawyers and accountants advising clients regarding the tax considerations to keep in mind when dealing with such things as marriage contracts, separation agreements and estate planning.Langue de publication: English
Éditeur: LexisNexis Canada
A guide for lawyers and accountants advising clients regarding the tax considerations to keep in mind when dealing with such things as marriage contracts, separation agreements and estate planning. Subscribers receive the benefit of expert analysis of subjects ranging from the tax treatment of alimony and maintenance to childcare expenses and pension benefits.
In the interest of complete coverage, relevant statutory provisions are reproduced in full where useful. Interpretation Bulletins and Information Circulars issued by Revenue Canada are provided.
Additional features include:
- Annotated separation agreement
- Appendix that consists of provincial/territorial tables that illustrate the income tax payable and the disposable income remaining to spouses paying support and spouses receiving support - updated regularly by Williams&; Partners
Billing Method: Updates Billed As Issued
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Preface
Table of Cases
Table of Legislation
Chapter 1: SUPPORT
Chapter 2: ATTRIBUTION
Chapter 3: CHILD CARE EXPENSES
Chapter 4: CANADA CHILD BENEFIT (CCB)
Chapter 5: COMMON LAW AND SAME SEX SPOUSES
Chapter 6: PERSONAL TAX CREDITS
Chapter 7: REGISTERED EDUCATION SAVINGS PLAN
Chapter 8: LEGAL AND ACCOUNTING COSTS
Chapter 9: PENSION BENEFITS
Chapter 10: PRINCIPAL RESIDENCE
Chapter 11: PROPERTY DIVISION
Chapter 12: REGISTERED RETIREMENT SAVINGS PLAN
Chapter 13: TAX LIABILITY
Chapter 13A: GLOSSARY
Chapter 14: ANNOTATED SEPARATION AGREEMENT
Chapter 15: PROPERTY TRANSFERS
Chapter 16: NAVIGATING BUSINESS ASSET REORGANIZATION IN DIVORCE
Appendix
Index
