Tax Guide for Investment Advisors, 2011 Edition

• Part I Tax Planning – introduces an overview of relevant tax planning concepts and provides a comprehensive tax planning checklist that is cross-referenced to the text, opening another window on the in-depth commentary.
• Part II Investment Instruments – provides extensive coverage of the tax attributes of various types of investments, including shares, debt, options, commodities, mutual funds, income trusts, labour funds, limited partnerships and tax shelters.
• Part III Investment Income – covers the tax treatment of the various forms of investment income, including interest, dividends, capital gains and losses, business income, expenses, foreign-source income and off-shore investments. Part III also addresses the deductibility of investment expenses and the restrictions that apply.
• Part IV Special Investors – explores the unique tax considerations that apply to special investors such as investment holding corporations, estates & trusts, non-residents and Canadians with U.S. connections.
• Part V Investing Strategies – provides in-depth tax analysis of special topics of vital interest, such as income-splitting, borrowing to invest, short-selling and hedges.
• Part VI Registered Plans – provides comprehensive coverage of the intricate tax rules that apply to RRSPs, RRIFs, RESPs, DPSPs and TFSAs.
• Appendices: Appendix A lists personal tax rates. Appendix B contains a list of qualified investments for registered plans. Appendix C supplements Chapter 17 by providing an explanation of the components of foreign accrual property income (FAPI).
• Index

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