Canada Tax Manual

Details and specs

Editor-in-Chief: Ryan Keey

If you need a comprehensive, plain language treatment of the Income Tax Act… the Canada Tax Manual is your answer. It is logically organized by topic in order to facilitate fast and efficient research for the busy tax professional. No more wading through volumes to find the information you need. Simply turn to the appropriate chapter to find the comprehensive analysis and commentary you need to accomplish a specific task, such as:

• Treating various forms of employee benefits
• Choosing an acceptable method of inventory valuation
• Calculating partnership income
• Ascertaining the deductibility (or non-deductibility) of particular interest charges
• Computing the tax of a deceased taxpayer
• Filing an objection to or appeal from a tax assessment
• Determining which shareholder benefits are deemed to constitute income and not a dividend
• Maintaining adequate books and records.

The hallmark of this two-volume publication is the concise, plain language explanations that are designed to help you decipher exactly how all the various sections of the Income Tax Act work together. To quickly find out the latest tax tables, commentary on proposed legislation, ongoing treaty negotiations, and more, go directly to the “Current” section.

Included in the annual subscription price are copies of the Federal Budget release and the Tax Times newsletter. These bonus publications will ensure that you are always on top of the latest amendments, regulations, and cases affecting you and your clients.

Table of Contents

Volume 1

• Current
• Index
• Introduction
• Individuals
• Corporations
• Income From Business
• Income From Property
• Income From Office-Employment
• Depreciation, Depletion
• Deferred Income Plans

Volume 2

• Corporate Distributions, Reorganizations
• Unincorporated Taxpayers
• Estates, Trusts, Charities and Non-Profit Organizations
• Special Corporations
• Non-Residents
• Capital Gains & Losses
• Appeals
• Administration: Collection - Evasion - Offences
• Returns – Forms

Est Cost:10 releases yearly