ations , ▁de fer ral ▁of ▁the ▁tax es ▁pay able ▁upon ▁the ▁disposition ▁of ▁the ▁shares ▁of ▁that ▁business , ▁income - spl itting ▁between ▁family ▁members ▁and ▁protection ▁of ▁assets ▁from ▁credit ors . ▁App reci ating ▁assets ▁may ▁be ▁transferred ▁from ▁parents ▁to ▁their ▁children ▁on ▁a ▁tax - de ferred ▁basis , ▁with ▁the ▁parents ▁retain ing ▁control ▁of ▁the ▁assets ▁during ▁their ▁lifetime . ▁ ▁References ▁ ▁Category : T ax ation ▁in ▁Canada <0x0A> </s> ▁The ▁Mediter rane an ▁Journal ▁of ▁Edu c ational ▁Studies ▁is ▁a ▁b ian n ual ▁open ▁source ▁ref ere ed ▁international ▁journal ▁with ▁a ▁regional ▁focus . ▁It ▁features ▁educational ▁research ▁carried ▁out ▁in ▁Mediter rane an ▁countries , ▁as ▁well ▁as ▁educational ▁studies ▁related ▁to ▁the ▁di as por a ▁of ▁Mediter rane an ▁people ▁world wide . ▁The ▁first ▁issue ▁of ▁the ▁M J ES ▁was ▁published ▁in ▁ 1 9 9 6 ▁and ▁is ▁now ▁available ▁free ▁of ▁charge . ▁ ▁The ▁journal ▁offers ▁a ▁forum ▁for ▁theoretical ▁debate , ▁historical ▁and ▁compar ative ▁studies , ▁research ▁and ▁project ▁reports , ▁thus ▁facil it ating ▁dialog ue ▁in ▁a ▁region ▁which ▁has ▁strong ▁and ▁varied ▁educational ▁trad itions . ▁There ▁is ▁a ▁strong ▁international ▁dimension ▁to ▁this ▁dialog ue , ▁given ▁the ▁profile ▁of ▁the ▁Mediter rane an ▁in ▁the ▁configuration ▁of ▁the ▁new ▁world ▁order , ▁and ▁the ▁presence ▁of ▁Mediter rane an ▁pe op les ▁in ▁Europe , ▁North ▁America ▁and ▁elsewhere . ▁ ▁The ▁M