Byrd and Chens Canadian Tax Principles 2012 2013 Edition Canadian 1st Edition Byrd Test Bank

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Byrd and Chens Canadian Tax Principles 2012 2013 Edition Canadian 1st Edition Byrd Test Bank.

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Product details:

  • ISBN-10 ‏ : ‎ 0133115097
  • ISBN-13 ‏ : ‎ 978-0133115093
  • Author:  Clarence ByrdIda Chen

This text is appropriate for one- or two-term courses covering personal and corporate taxation.

Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen’s Canadian Tax Principles, 2012-2013 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter material by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs.

Table of contents:

Vol. 1. Introduction to federal taxation in Canada
Procedures and administration
Income or loss from an office or employment
Taxable income and tax payable for individuals
Capital cost allowances and cumulative eligible capital
Income or loss from a business
Income from property
Capital gains and capital losses
Other income, other deductions, and other issues
Retirement savings and other special income arrangments.
Vol. 2. Taxable income and tax payable for individuals revisited
Taxable income and tax payable for corporations
Taxation of corporate investment income
Other issues in corporate taxation
Corporate taxation in management decisions
Rolloevers under section 85
Other rollovers and sale of an incorporated business
Partnerships
Trusts and estate planning
International issues in taxation.

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