Ernst & Young's Guide to Capital Gains, 2008 (1st) Edition |
 | In-depth look at the rules on the taxation of capital gains and losses in Canada. Practical guidance provided through illustrative examples. Relevant bulletins and circulars are reproduced. |
An easy-to-use reference guide designed to assist tax professionals in applying the rules on the computation and taxation of capital gains in Canada. These rules are detailed and complex, and their application often involves questions of both law and fact.
The guide includes commentary on current and proposed legislation, examples, and cross-references to legislation, case law, and administrative materials. It is organized as follows:
Chapter 1 – Canadian Taxation of Capital Gains
Chapter 2 – Dispositions
Chapter 3 – Computation of Capital Gains and Losses
Chapter 4 – Capital Gains and Losses – Special Rules
Chapter 5 – Loss Denials and Limitations
Chapter 6 – Principal Residence Exemption
Chapter 7 – Capital Gains Exemption
Chapter 8 – Capital Gains Deferral
Chapter 9 – Non-Residents
The Appendix includes 2007 CRA and Revenu Québec capital gains guides, relevant interpretation bulletins, a detailed table of capital gains inclusion rates dating back to 1972, and investment income integration tables by province for 2007 and 2008.
Store entry rev. February 2012
Publication Date: March 2008
Number of Pages: 270 |
