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Preparing Your Trust Tax
Returns™ - 2011 Edition |
| Preparing Your Trust Tax Returns™ is
updated annually and provides the most current, detailed information available.
The commentary provided is practical in nature and addresses substantive income
tax issues relating to trusts and beneficiaries and that are relevant to the
reporting requirements. Be equipped for the trust tax season; be sure that
you're on top of all key issues and changes that impact T3 returns. |
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Updates to the 2011 edition include:
- Changes to the definition of "taxable Canadian
property" affecting the taxation of non-residents
- Changes to rules to allow rollovers to RDSPs
- Changes to rules for certain payments made to RESPS
or RDSPs through programs administered by a province or third party
- Draft legislation to implement changes to TFSA
rules
- Proposals on reporting tax avoidance
transactions
- Amending provision regarding revoking, amending or
extending time to file elections
- Implementing technical amendments to various
regulations
Table of Contents:
- Preface
- How to Use This Book
- List of Forms and Other Documents Reproduced
- Introduction
- Filing a Trust Return and Administrative
Matters
- Identification: Types of Trusts
- Total Trust Income
- Net Income
- Taxable Income
- Tax and Credits
- Special Tax Issues
- Appendix 1: CRA and Revenu Québec Forms
- Appendix 2: CRA Interpretation Bulletins and
Information Circulars
- Appendix 3: CRA and Revenu Québec
Guides
- Topical Index
The commentary in this edition of Preparing Your
Trust Tax Returns™ reflects the provisions of the Income Tax Act of
Canada and proposed changes to the Act as of December 31,
2010.
Recognized as the industry standard by tax professionals across
Canada, the Preparing Your Tax Returns™ series provides total
coverage and thorough examination of all rules and interpretations for personal
income tax. Loaded with "how-to" advice, tax planning tips, and fast answers to
all of your challenging questions, it's indispensable for tax preparation and
returns filing.
This is an annual publication. The 2011 edition was
released February 2011. |
| DESCRIPTION |
| Authors |
Prepared by Joseph Frankovic LL.B., LL.M,
Ph.D., C.F.A., and Robert Spenceley, M.A., LL.B |
| Publisher |
CCH Canadian Ltd |
| Year of release |
2011 |
| Format |
Softcover |
| Pages |
690 pages |
| Catalogue No. |
B724 |
| Price |
108.00$ |
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| Bilingual |
No |
| Available in French |
No |
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Téléphone: (514) 954-1633 · Ligne sans frais:
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