Vue d'ensemble
Droit des affaires 1 : Attribution and basic income splitting techniques, estate planning and capital gain tax exemption, income tax consequences arising upon death, tax of estate and trust and their beneficiaries, post mortem tax planning, estate freezes, transfer of family businesses, income tax aspects of buy-sell agreements between shareholders, basic principles of valuation, deferred income plans, retirement planning, registered charities, income tax consequences of matrimonial regimes. Particular emphasis will be placed upon those aspects of personal and corporate income tax which are relevant in designing and implementing estate plans.
Trimestres : Ce cours n鈥檈st pas au programme de l鈥檃nn茅e universitaire 2015-2016.
Charg茅s de cours : Aucun professeur n鈥檈st associ茅 脿 ce cours pour l鈥檃nn茅e universitaire 2015-2016.