Do you need straightforward answers to common personal, corporate or GST/HST tax questions?

Canadian Tax Principles 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.

Table of Contents

1. Introduction To Federal Taxation In Canada
2. Procedures and Administration
3. Income or Loss from an Office or Employment
4. Taxable Income and Tax Payable for Individuals
5. Capital Cost Allowance
6. Income or Loss from a Business
7. Income from Property
8. Capital Gains and Capital Losses
9. Other Income, Other Deductions, and Other Issues
10. Retirement Savings and Other Special Income Arrangements
11. Taxable Income and Tax Payable for Individuals Revisited
12. Taxable Income and Tax Payable for Corporations
13. Taxation of Corporate Investment Income
14. Other Issues in Corporate Taxation
15. Corporate Taxation and Management Decisions
16. Rollovers under Section 85
17. Other Rollovers and Sale of an Incorporated Business
18. Partnerships
19. Trusts And Estate Planning
20. International Issues In Taxation
21. GST/HST

CHOOSE THE OPTION THAT BEST SUITS YOUR NEEDS…

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Canadian Tax Principles includes supplementary readings and sample personal and corporate tax returns.

 

ISBN: 978-0-1378-6801-8
Publication Date: October, 2022
Number of Pages: ~700