What is TCOR

Taxation of Corporate Reorganization is designed as a complete tax resource for corporate reorganization. This 6,000 page, three-volume loose-leaf reporter is filled with detailed information and analysis that will save you valuable research time and cost.
Each of the seven chapters (Definitions, Transfer of Property to a Corporation, Capital Transactions, Amalgamation, Winding up, Butterfly Transactions, Transformation of a Branch) surveys the legislation, case law, and Canada Customs and Revenue Agency administrative rulings to discuss the precise application and requirements of the law.
Problematic aspects of each subject are treated in depth, drawing a consistent thread from the legal tangle of interpretations, amendments and exceptions.
Every chapter is accompanied by checklists relating to major topics, summaries of procedural steps and conditions that need to be satisfied, along with cross-references to pertinent sections to the chapter.
The reporter is fully indexed and includes and includes a complete table of contents listing its more than 2,500 subject headings.

How does it keep up to date

Updates to the reporter, totaling more than 75 pages each month, reflect Federated Press’ undertaking to ensure that the TCOR publication keeps pace with legislative, administrative and judicial developments.
As well, drawing each monthly update together is the summary report (blue sheet) in addition to describing the contents of the commentary updates the blue sheet provides timely analysis of the latest legislative and regulatory developments judicial decisions and current administrative practices. In sum it ensures that nothing of import will escape your attention.