Revising the system of corporate tax loss transfers in Canada

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dc.contributor.advisorBetts, Norman
dc.contributor.authorSears, Candace
dc.date.accessioned2023-03-01T16:28:26Z
dc.date.available2023-03-01T16:28:26Z
dc.date.issued2013
dc.date.updated2022-09-21T00:00:00Z
dc.description.abstractThis report reviews the evolving discussion on implementing a system of Canadian tax loss transfers or tax loss consolidation for closely held corporate groups. Significant commentary is available on this topic because it is an area of widespread debate in the tax community at the present time and has been ongoing since the retraction of a previously existing tax loss regime that existed in Canada in the 1940’s. The aim of this report is to compare and contrast the published opinions of various stakeholders and increase coverage of review where there are deficiencies. Benefits to be gained, potential costs, and regime mechanics are discussed. Existing models are investigated to provide comparatives for Canada’s use in designing an optimal system. Although Canada’s most recent position is that a revised tax loss regime will not be pursued, the reflections contained in this report will be useful when and if the topic is revisited once more.
dc.description.copyright© Candace Sears, 2013
dc.description.noteA Report Submitted in Partial Fulfillment of the Requirements for the Degree of Masters of Business Administration in the Graduate Academic Unit of Business Administration. (UNB accession number) Thesis 9266. (OCoLC)869897298 (Print). (OCoLC)1345285699 (Electronic).
dc.description.noteReport (M.B.A.)--University of New Brunswick, Faculty of Business Administration, 2013.
dc.formattext/xml
dc.format.extentvi, 65 pages : illustrations
dc.format.mediumelectronic
dc.identifier.oclc(OCoLC)1345285699
dc.identifier.otherThesis 9266
dc.identifier.urihttps://unbscholar.lib.unb.ca/handle/1882/13923
dc.language.isoen_CA
dc.publisherUniversity of New Brunswick
dc.rightshttp://purl.org/coar/access_right/c_abf2
dc.subject.disciplineBusiness Administration
dc.subject.lcshCanada--Taxation.
dc.subject.lcshCorporations--Taxation--Law and legislation--Canada.
dc.subject.lcshAffiliated corporations--Taxation--Law and legislation--Canada.
dc.subject.lcshBusiness losses--Canada.
dc.titleRevising the system of corporate tax loss transfers in Canada
dc.typemaster thesis
thesis.degree.disciplineBusiness Administration
thesis.degree.fullnameMaster of Business Administration
thesis.degree.grantorUniversity of New Brunswick
thesis.degree.levelmasters
thesis.degree.nameM.B.A.

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