Online Practice Manuals

XCO Investments Ltd. v. Canada

• 2007 FCA 53
  • Go to CanLII for full text

The above case is referenced within:

1. Advising British Columbia Businesses (Current to: October 01 2022)
   • Chapter 8. Advising a Business on Tax Issues
     • II. Tax Aspects of Selected Business Structures [§8.2]
       • C. Partnership from an Income Tax Act Perspective [§8.5]
         • 2. Computation of Partnership Income—The General Rule [§8.7]
   • Chapter 14. Estate Planning for Private Businesses
     • II. Estate Freeze [§14.2]
       • A. Methods of Estate Freeze under the Income Tax Act [§14.3]
         • 5. Partnership Freeze under the Income Tax Act [§14.8]
2. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 2. Private Business Succession
     • II. Estate Freeze [§2.2]
       • A. Methods of Effecting an Estate Freeze [§2.3]
         • 6. Partnership Freeze [§2.18]