Canadian Tax Principles, 2003-2004 Edition
This text is appropriate for one- or two-term courses covering personal and corporate taxation. Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs.
- Mixed media product | 960 pages
- 210.82 x 274.32 x 7.62mm | 385.55g
- 28 Jan 2004
- Pearson Canada, Toronto
- Prentice-Hall (Canada)
- Scarborough, Canada
Table of contents
1. Introduction to Federal Taxation in Canada. 2. Procedures and Administration. 3. Liability for Tax. 4. Goods and Services Tax. 5. Income or Loss from an Office or Employment. 6. Taxable Income and Tax Payable for Individuals. 7. Capital Cost Allowances and Cumulative Eligible Capital. 8. Income or Loss from a Business. 9. Income from Property. 10. Capital Gains and Capital Losses. 11. Other Income and Other Deductions. 12. Non-Arm's Length Transactions, Income Attribution and Deemed Dispositions (At Emigration and Death). 13. Retirement Savings and Other Special Income Arrangements. 14. Taxable Income and Taxes Payable for Individuals Revisited. 15. Taxable Income and Tax Payable for Corporations. 16. Integration, Refundable Taxes, and Special Incentives for Corporations. 17. Corporate Taxation and Management Decisions. 18. Rollovers Under Section 85. 19. Other Rollovers, Business Valuation, Sale of an Incorporated Business and Tax Shelters. 20. Partnerships. 21. Trusts and Estates. 22. Taxation of International Income.