Byrd & Chen's Canadian tax principles. Volume II Cover Image

Book

Byrd & Chen's Canadian tax principles. Volume II / Gary Donell.

Summary:

Consistent with the title of this textbook, our objective is to instill a solid understanding of the basics of income tax and GST/HST through an appreciation of the tax principles, concepts, and unique vocabulary that make up the framework upon which the Canadian tax system has been built. This level of understanding is not solely directed at a theoretical or academic level; considerable emphasis is placed on practical everyday situations in preparation for careers where an understanding of tax in some form will be helpful at a minimum and essential at best.

Record details

ISBN: 9780138189662 (pbk.)
Physical Description: xxii, 644-1248, i10 pages : illustrations ; 28 cm
Edition: 2023-2024 edition.
Publisher: [Toronto] : Pearson, [2024]
Copyright: ©2024

Content descriptions

General Note:

Includes index.

Formatted Contents Note:

11 Taxable Income and Tax Payable for Individuals Revisited -- 12 Taxable Income and Tax Payable for Corporations -- 13 Taxation of Corporate Investment Income -- 14 Other Issues in Corporate Taxation -- 15 Corporate Taxation and Management Decisions -- 16 Rollovers under Section 85 -- 17 Other Rollovers and Sale of an Incorporated Business -- 18 Partnerships -- 19 Trusts and Estate Planning -- 20 International Issues in Taxation -- 21 GST/HST.