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Integration Under the Income Tax Act

The note explains that the integration for tax purposes is the fact that its purpose and the Canadian income tax reaches it. The note begins with the concept of perfect integration, and then evaluates the assumptions underlying it. This is followed by consideration of...

Tax-Assisted Retirement Plans

This article describes the Canadian income tax rules relating to the registration of pension plans and registered retirement savings plans. He also considers the options available for withdrawing funds from the plan at the end of the term. “Hide Darroch A. Robertson...

Single-Stock Futures

Jack Goodwin recently read an article on the use of futures contracts on individual stocks for hedging purposes. He spent about 500 shares of Abbott Laboratories in its trading book. At the time, he was concerned about the fall of the share price in the short term, he...

Sierra Nevada Brewing Co.: End of Incentives

Ken Grossman entered the office of Bill Bales “in the hope of finding an answer. Grossman, owner of Sierra Nevada Brewing Company is considering a new reality that he faces, and he brought a dilemma for Bale, his chief financial officer. Grossman made a commitment to...

Taking Private Equity Public: The Blackstone Group

On the eve of the long-awaited start to the Blackstone Group public offering (IPO), Wall Street portfolio manager considers its commitment to purchase 20,000 units at $ 31.00 each. As one of the largest IPO transactions in recent history and the first large PE fund to...

Taxation in a Global Economy

tudents can learn how international taxation is a system of global tax rules that apply to transactions between two or more countries. They see how, given the different tax consequences in different countries, taxpayers must include tax planning in its strategic...

Mike Mayo Takes on Citigroup (B)

Mike Mayo takes over Citigroup (B) is an optional exercise to go along with Mike Mayo takes over Citigroup (A) case and is designed to give students the opportunity to understand the creation of deferred tax liabilities (DTLS) and life-DTL using an example based on...

FIJI Water: Carbon Negative

In an effort to move beyond the global best practices in reducing the impact on the environment, Fiji Water, a premium artesian bottled water company in the United States, started Carbon negative campaign that would offset more greenhouse gas emissions than have been...