Publication Year


ISBN: 9781552213247-10

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Tax Aspects of Equity

From: Understanding Financial Statements


Explores tax aspects of equity, focusing on paid-up capital, the classes of shares, stock dividends, the conversion of shares, adjustments to paid-up capital and share redemptions.



Vern Krishna

Vern Krishna, CM, QC, FRSC, FCGA, MCIArb, earned a B Comm (Manchester), MBA, LLB (Alberta), DCL (Cambridge) and LLM (Harvard). He is a professor at the University of Ottawa Faculty of Law. He is also of Counsel, Borden Ladner Gervais LLP and Executive Director of the Tax Research Centre at the University of Ottawa. Professor Krishna is a member of the Order of Canada and a Fellow of the Royal Society. He has been a Bencher of the Law Society of Upper Canada since 1991 and served as its Treasurer from 2001–03.