Chapter 1 | The Taxation of Business Income and Its Integration in Personal Taxation
Chapter 2 | Understanding Family Compensation Requirements
Chapter 3 | Income Tax Treatment of Salary
Chapter 4: | Income Tax Treatment of Dividends
Chapter 5 | Other Compensation Issues: Benefits, Shareholder Loans
Chapter 6 | Income Splitting, Kiddie Tax, Tax on Split Income
Chapter 7 | Basic Issues in Using a Holding Company or Trust
Chapter 8 | Registered Deferred Income Plans
Chapter 9 | Unregistered Deferred Income Plans
Chapter 10 | Planning Pitfalls: the Capital Gains Deduction, CNIL, ABIL's