Description

Table of Content:

Part 1: A Planning and Decision-Making Approach to Taxation
Chapter 1 Taxation―Its Role in Decision Making
Chapter 2 Fundamentals of Tax Planning

Part 2: An Overview of Income Determination and Tax for the Two Primary Entities
Chapter 3 Liability for Tax, Income Determination, and Administration of the Income Tax System
Chapter 4 Income from Employment
Chapter 5 Income from Business
Chapter 6 The Acquisition, Use, and Disposal of Depreciable Property
Chapter 7 Income from Property
Chapter 8 Gains and Losses on the Disposition of Capital Property―Capital Gains
Chapter 9 Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes
Chapter 10 Individuals: Determination of Taxable Income and Taxes Payable
Chapter 11 Corporations―An Introduction

Part 3: The Corporate Structure
Chapter 12 Organization, Capital Structures, and Income Distributions of Corporations
Chapter 13 The Canadian-Controlled Private Corporation
Chapter 14 Multiple Corporations and Their Reorganization

Part 4: Other Forms of Business Organization
Chapter 15 Partnerships
Chapter 16 Limited Partnerships and Joint Ventures
Chapter 17 Trusts

Part 5: Selected Topics
Chapter 18 Business Acquisitions and Divestitures―Assets versus Shares
Chapter 19 Business Acquisitions and Divestitures―Tax-Deferred Sales
Chapter 20 Domestic and International Business Expansion
Chapter 21 Tax Aspects of Corporate Financing