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Insight into Canadian Income
Tax 2011-2012 Edition |
Insight into Canadian Income Tax is a
comprehensive introduction to the Canadian income tax regime. It includes
discussion of all the basic concepts in both personal and corporate taxation
and serves as a useful reference work for professionals in the fields of
taxation and accounting in both private and public companies.
The text
was originally published for teaching purposes in universities and other
institutions. In the intervening years it has come to be relied on as a
reference book by professionals in the fields of accounting and taxation in
both private and public companies.
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This edition has been completely updated to reflect the
law to June 2011, and includes references to proposed federal amendments as
well as changes in the Canada Revenue Agency's administrative practices. In
addition, Chapter 21 has been expanded to include examples of GST/HST
calculations for small business.
Numerical examples and tax calculations
are used throughout the text to illustrate the operation of the Income Tax Act,
and reference is made to CRA forms, Interpretation Bulletins and Information
Circulars to clarify the application of the Act. The extensive Topical Index
facilitates easy access to information, thus reducing research time.
The
text concentrates on tax topics included in the study programs of the three
major Canadian accounting designations (CA, CGA, and CMA). Consequently,
specialized corporations such as financial institutions, investment
corporations, mutual fund corporations, insurance companies, cooperatives and
resource companies are not covered.
Contents include:
- Introduction
- Liability for Tax and Rules for Computing
income
- Administration
- Income From an Office or Employment
- Miscellaneous Sources of Income and Deductions
- Taxable Income of Individuals
- Income Tax Payable by Individuals
- Deferred Income Plans
- Income from Business or Property
- Capital Cost Allowance
- Eligible Capital Property
- Capital Gains
- Gifts, Attribution Rules and Death
- Corporations
- Partnerships
- Trusts
- Non-residents
- Rollover, Reorganization and Winding-up
- Purchase and Sale of a Business
- Tax Planning
- Consumption Taxes
- List of Abbreviations
- Tax Reference Tables
- Topical Index
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Editions prior to 2005 published under the title
Understanding Income Tax.
This is an annual publication. The
2011-2012 edition was released September 2011. |
| DESCRIPTION |
| Author |
Joanne E. Magee, B.Sc., M.B.A., LL.M,
F.C.A., C.F.P. |
| Publisher |
Carswell |
| Year of release |
2011 |
| Format |
Softcover |
| Pages |
780 pages |
| Catalogue No |
978-0-7798-3697-0 |
| Price |
142.00$ |
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2000-2012
1185, rue University, Montréal, Québec, Canada, H3B
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Téléphone: (514) 954-1633 · Ligne sans frais:
1-888-834-1633 · Courriel: infos@pubgouv.com |
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