Do you need straightforward answers to common personal, corporate or GST/HST tax questions?
Canadian Tax Principles – Professional Edition will help to shine a light on the key
issues in a tax problem and provide you with the answers you need to solve them. This convenient, professional guide to basic Canadian tax issues is organized in a topical format that makes it easy to find all the relevant information you need. Packed with over 700 pages of commentary and examples related to common income tax issues and problems this reliable source for the non-tax specialist provides:
- jargon-free answers to common personal and corporate tax questions
- useful schedules of tax rates and other data (including websites)
- sample tax returns – T1 and T2
- accurate coverage of the changes introduced in the new federal budget
- a glossary which defines more than 500 terms used in tax work
- references to the Income Tax Act or related materials in each chapter.
Canadian Tax Principles is also very helpful when you need to explain complex tax issues to clients who have limited tax and accounting knowledge.
DESIGNED FOR PROFESSIONALS WHO INCLUDE TAX WORK IN THEIR GENERAL PRACTICE
The clear, jargon-free style of text and problem material will provide convenient answers to many of the basic tax issues that are encountered.
2016 Budget Coverage
Reflects the proposals contained in the 2016 budget!
The searchable electronic editions (Folio Views and Internet) have jump links to other parts of the research library (Federal Income Tax Collection). The sample returns are linked to PDF files that contain all schedules for the completed returns.
Table of Contents
- Introduction To Federal Taxation In Canada
- Procedures And Administration
- Income Or Loss From An Office Or Employment
- Taxable Income and Tax Payable For Individuals
- Capital Cost Allowances And Cumulative Eligible Capital
- Income Or Loss From A Business
- Income From Property
- Capital Gains And Capital Losses
- Other Income, Other Deductions And Income Attribution
- Retirement Savings And Other Special Income Arrangements
- Taxable Income and Tax Payable For Individuals Revisited
- Taxable Income and Tax Payable For Corporations
- Taxation of Corporate Investment Income
- Other Issues In Corporate Taxation
- Corporate Taxation and Management Decisions
- Rollovers Under Section 85
- Other Rollovers And Sale Of An Incorporated Business
- Trusts And Estate Planning
- International Issues In Taxation
CHOOSE THE OPTION THAT BEST SUITS YOUR NEEDS…
Canadian Tax Principles
includes supplementary readings and sample personal and corporate tax returns.
Linked and fully searchable, the Internet version of Canadian Tax Principles
provides users with quick, online access to the information and guidance necessary to answer their tax questions.
Fully searchable and always on your desktop or laptop to answer your tough questions, the Virtual Professional Library DVD (Folio Views) option gives you fingertip access to the information you need.
NOTE: The text of Canadian Tax Principles - Professional Edition is largely identical to that found in the textbook Canadian Tax Principles, by Byrd & Chen, published by Pearson Prentice Hall.
Publication Date: September 2016
Number of Pages: ~700