Canadian Income Taxation : Planning and Decision Making
McGraw-Hill Ryerson, Limited, Jul 30, 2006 - Business & Economics - 736 pages
Heavily updated for the 2006-2007 Edition, Canadian Income Taxation: Planning and Decision Making reflects recent changes in the 2005 and 2006 federal budgets, as well as new coverage of trusts, expanded problem and review material, and in-depth coverage of the widespread changing relationships that result from the new dividend tax credit regime. Developed with students in mind, Canadian Income Taxation: Planning and Decision Making is centred on analysis, not just memorization, an approach designed to help you make the right decision at the right time. Combining in-depth analysis with a renowned student-friendly approach, this text is your bridge to knowledge, skill, and success.
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An Overview of Income Determination and Tax
Chapters Income from Business 113
Income from Employment
29 other sections not shown
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accounting acquired active business after-tax allocated amortization amount annual apply assets automobile benefit business income calculated Canada Canada Pension Plan Canada Revenue Agency Canadian tax Canadian Tax Foundation Canadian-controlled private corporation capital cost allowance capital loss capital property cash flow Chapter considered corporate tax debt December 31 decision determined dividend dividend tax eligible capital employee employment income entity equipment example expenses fair market value foreign funds included income for tax Income Tax Act incurred individual interest inventory investment investor land lease limited partnership loan manufacturing operations option paid partners payable payment preferred shares profits property income public corporation purchase received reduced rental Required result RRSP rules salary selling shareholder small-business deduction sold specific structure tax credit tax planning tax purposes tax rate tax treatment taxable capital gains taxable income taxation taxpayer transaction trust undepreciated capital cost