Open AccessRecent Developments in Corporate Taxation
Author(s) -
Donald H. Watkins
Publication year - 1987
Publication title -
alberta law review
Language(s) - English
Resource type - Journals
eISSN - 1925-8356
pISSN - 0002-4821
DOI - 10.29173/alr722
Subject(s) - affect (linguistics) , business , mergers and acquisitions , income tax , accounting , international taxation , public economics , law and economics , industrial organization , economics , finance , tax reform , sociology , communication
A large number of amendments to the Income Tax Act (Canada) have been made or proposed during the past year, many of which affect how corporations will conduct acquisitions and mergers in the future. The paper reviews certain of those amendments which will affect corporations engaged in the petroleum industry.