Canada’s federal income tax legislation applicable to domestic and foreign investment management activities
The second edition of KPMG's Asset Management Tax handbook is intended for business professionals and others with an interest in Canada's Asset Management industry. It outlines recent and significant provisions of Canada's federal income tax legislation applicable to domestic and foreign investment management activities.
The handbook provides a summary of the main features of our current asset management tax regime and covers investment structures, Canadian income tax characterization of income/gains and expenses/losses, foreign tax matters, and more. We welcome the opportunity to discuss the ideas in KPMG's Asset Management Tax Handbook.
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