Matches in SemOpenAlex for { <https://semopenalex.org/work/W4223644085> ?p ?o ?g. }
Showing items 1 to 71 of
71
with 100 items per page.
- W4223644085 endingPage "281" @default.
- W4223644085 startingPage "247" @default.
- W4223644085 abstract "In the Canadian mining industry, it may be commercially beneficial for two or more corporations to undertake a business venture together to explore a resource property and subsequently develop and operate a mine. Four vehicles are commonly used to carry on such ventures: incorporated joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships. This article highlights some of the income tax issues that must be considered when negotiating a choice of vehicle with an arm's-length party. The article focuses on key provisions of the Income Tax Act (Canada) that apply in the context of resource business ventures including, in particular, the flowthrough share, successor, at-risk, and tax shelter investment rules. The relevance and tax implications of these provisions are discussed, in turn, for each of the four vehicles, with a view to assisting the parties to the venture in making an informed decision." @default.
- W4223644085 created "2022-04-15" @default.
- W4223644085 creator A5070458567 @default.
- W4223644085 date "2022-04-01" @default.
- W4223644085 modified "2023-09-26" @default.
- W4223644085 title "Corporate Tax Planning: Choosing a Vehicle for Resource Business Ventures" @default.
- W4223644085 doi "https://doi.org/10.32721/ctj.2022.70.1.ctp" @default.
- W4223644085 hasPublicationYear "2022" @default.
- W4223644085 type Work @default.
- W4223644085 citedByCount "0" @default.
- W4223644085 crossrefType "journal-article" @default.
- W4223644085 hasAuthorship W4223644085A5070458567 @default.
- W4223644085 hasBestOaLocation W42236440851 @default.
- W4223644085 hasConcept C100001284 @default.
- W4223644085 hasConcept C10138342 @default.
- W4223644085 hasConcept C134306372 @default.
- W4223644085 hasConcept C144133560 @default.
- W4223644085 hasConcept C151730666 @default.
- W4223644085 hasConcept C158154518 @default.
- W4223644085 hasConcept C162324750 @default.
- W4223644085 hasConcept C165786947 @default.
- W4223644085 hasConcept C17744445 @default.
- W4223644085 hasConcept C199539241 @default.
- W4223644085 hasConcept C199776023 @default.
- W4223644085 hasConcept C206345919 @default.
- W4223644085 hasConcept C2779343474 @default.
- W4223644085 hasConcept C31258907 @default.
- W4223644085 hasConcept C33923547 @default.
- W4223644085 hasConcept C40700 @default.
- W4223644085 hasConcept C41008148 @default.
- W4223644085 hasConcept C75306776 @default.
- W4223644085 hasConcept C86803240 @default.
- W4223644085 hasConceptScore W4223644085C100001284 @default.
- W4223644085 hasConceptScore W4223644085C10138342 @default.
- W4223644085 hasConceptScore W4223644085C134306372 @default.
- W4223644085 hasConceptScore W4223644085C144133560 @default.
- W4223644085 hasConceptScore W4223644085C151730666 @default.
- W4223644085 hasConceptScore W4223644085C158154518 @default.
- W4223644085 hasConceptScore W4223644085C162324750 @default.
- W4223644085 hasConceptScore W4223644085C165786947 @default.
- W4223644085 hasConceptScore W4223644085C17744445 @default.
- W4223644085 hasConceptScore W4223644085C199539241 @default.
- W4223644085 hasConceptScore W4223644085C199776023 @default.
- W4223644085 hasConceptScore W4223644085C206345919 @default.
- W4223644085 hasConceptScore W4223644085C2779343474 @default.
- W4223644085 hasConceptScore W4223644085C31258907 @default.
- W4223644085 hasConceptScore W4223644085C33923547 @default.
- W4223644085 hasConceptScore W4223644085C40700 @default.
- W4223644085 hasConceptScore W4223644085C41008148 @default.
- W4223644085 hasConceptScore W4223644085C75306776 @default.
- W4223644085 hasConceptScore W4223644085C86803240 @default.
- W4223644085 hasIssue "1" @default.
- W4223644085 hasLocation W42236440851 @default.
- W4223644085 hasOpenAccess W4223644085 @default.
- W4223644085 hasPrimaryLocation W42236440851 @default.
- W4223644085 hasRelatedWork W1967162584 @default.
- W4223644085 hasRelatedWork W1984498340 @default.
- W4223644085 hasRelatedWork W2050102761 @default.
- W4223644085 hasRelatedWork W2281013492 @default.
- W4223644085 hasRelatedWork W2323562012 @default.
- W4223644085 hasRelatedWork W2355556765 @default.
- W4223644085 hasRelatedWork W2380752320 @default.
- W4223644085 hasRelatedWork W3121144434 @default.
- W4223644085 hasRelatedWork W4214571255 @default.
- W4223644085 hasRelatedWork W4238852501 @default.
- W4223644085 hasVolume "70" @default.
- W4223644085 isParatext "false" @default.
- W4223644085 isRetracted "false" @default.
- W4223644085 workType "article" @default.