Introduction to Federal Income Taxation in Canada with Study Guide (2023-2024) 44th Edition

Introduction to Federal Income Taxation in Canada with Study Guide (2023-2024) 44th Edition

Table OF Content 

1. Title Page
2. Copyright Page
3. About This Book
4. Acknowledgements
5. Chapter 1: Introduction
6. Chapter 2: Liability for Tax
7. Chapter 3: Employment Income
8. Chapter 4: Income From Business: General Concepts and Rules
9. Chapter 5: The Capital Cost Allowance System for Depreciable Property Including Intangibles
10. Chapter 6: Income From Property
11. Chapter 7: Capital Gains
12. Chapter 8: Non-Arm’s Length Transfers and Other Special Circumstances
13. Chapter 9: Other Sources of Income and Deductions in Computing Income
14. Chapter 10: Computation of Taxable Income and Taxes Payable for Individuals
15. Chapter 11: Computation of Taxable Income and Tax After General Reductions for Corporations
16. Chapter 12: Integration for Business and Investment Income of the Private Corporation
17. Chapter 13: Shareholder-Manager Remuneration and Tax Planning for the Owner-Manager
18. Chapter 14: Rights and Obligations Under the Income Tax Act
19. Chapter 15: Purchase and Sale of a Business—Share Transactions
20. Chapter 16: Corporate Distributions, Asset Sales, and Winding Up
21. Chapter 17: Tax Deferred Transactions: Section 85 Rollover on a Transfer to a Corporation, Section 86, Estate Freeze Transactions, Amalgamations, and Wind-Ups
22. Chapter 18: Environmental, Social, and Governance (ESG) Landscape and Tax
23. Chapter 19: Partnerships, Trusts, and Death of a Taxpayer