Flow-through shares—a good deal better

CIM Bulletin, Vol. 76, No. 851, 1983
ROBERT B. PARSONS, Partner Price Waterhouse, Toronto
Abstract Recent amendments to the so-called "flow-through share" rules in our income tax legislation have given a new lease on life to this once popular investment vehicle. The original "Dome funds" for exploration in the Beaufort sea recognized the usefulness of flow-through share arrangements, but, by and large, flow-through shares have until recently not been able to compete effectively with other tax shelter instruments—mainly, limited partnership interests.
This month, Tax Notes examines the new tax rules for investing in flow-through shares.
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