Professional Documents
Culture Documents
Prepared by
Kristie Dewald
University of Alberta
Electronic Presentations in Microsoft PowerPoint
CHAPTER ONE
Taxation Its Role in Decision Making
I.
Long-range
Costs and benefits
Tax implications
of each
alternative.
Leads to improved cash flows and long-term maximization of value.
2. Types of income:
i.
ii.
iii.
iv.
Business,
Property,
Employment, and
Capital Gains.
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Business and
Investment
Structures:
i.
ii.
iii.
iv.
Proprietorship,
Corporation,
Partnership,
Limited
Partnership,
v. Joint Venture, and
vi. Income trusts.
4. Tax Jurisdictions:
i. Provincial,
ii. Federal, and
iii. Foreign.
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Partnership
Corporation
Joint
Venture
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Conclusion
Taxation is a major variable that must be included in all
financial decisions
Cannot be ignored simply because
it seems too complex.
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