Study Guides for AFM 461 at University of Waterloo (UW)
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Chapter 15 summary notes Summary of Chapter 15: Corporate distributions, Windups and Sales. Really useful to look through before the exam
Capital dividend account non taxed portion of net capial gains. Chapter 15: corporate distributions, winding ups and sales. Paid up capital the amountView Document
Chapter 18 summary notes Chapter 18–Partnerships and Trusts Summarized version of chapter 18 to quickly read through and understand. Useful for reading over before exams and as a refresher.
Joint and several liability with respect to debts incurred by the partnership. An agreement indicating the method by which profits and losses are to beView Document
Chapter 16 summary notes Summary of chapter 16. Useful to look over before exam or doing homework.
When transferring assets to a corporation, the corporation can elect it to be a tax free transfer using 85(1) elected price. Elected transfer price = cView Document
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