If a business is to be sold on terms that require deferred payments, why may the timing

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If a business is to be sold on terms that require deferred payments, why may the timing of the related tax cost to the vendor be different if the specific business assets, rather than the shares of the business corporation, are sold?
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Canadian Income Taxation Planning And Decision Making

ISBN: 9781259094330

17th Edition 2014-2015 Version

Authors: Joan Kitunen, William Buckwold

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