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746 pages
1 volume bound

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McCarthy Tétrault's Canada Tax Service Depreciable Property Guide
By: McCarthy Tétrault LLP, Ryan Keey, MAcc, CPA , CA
Availability: In Stock

Decipher the complex rules that apply to depreciable capital properties when preparing your corporate tax returns and tax provisions.

Thomson Reuters Editor: Ryan Keey, Macc ,CA


The Canada Tax Service Depreciable Property Guide includes an authoritative section-by-section analysis, researched and prepared by leading tax experts, of the core provisions contained in the Income Tax Act (the "Act") and Income Tax Regulations (the "Regulations") related to depreciable capital property (including intangibles capital properties, such as goodwill). The analysis includes examples, discussions of leading cases, and references to relevant CRA publications (many of which are included in the Appendix of the book). The Guide also contains easy-to-use materials, including an alphabetical index of the tax treatment of over 800 common types of capital properties. The Guide brings together all of the relevant material related to depreciable capital property in one place, allowing for efficient and easy research. This Guide was prepared with commentary extracted from the Canada Tax Service ("CTS"). The CTS was conceived in 1943 and was revolutionary as it pioneered section-by-section analysis of the Act. The Service has expanded throughout the years as the Canadian income tax system has evolved and become increasingly complex. The CTS has earned the trust and loyalty of many Canadian tax lawyers and accountants.

About the Author

McCarthy Tétrault LLP -– Built on a unique model of collaboration, the firm brings the best of its legal talent, industry knowledge and practice experience, wherever needed, to help clients achieve the results that are important to them. With this approach, McCarthy Tétrault is recognized as one of Canada's leading law firms, with one of the nation's most highly regarded tax law practices. The firm's tax lawyers have in-depth expertise in all areas of tax law, and provide timely, creative and practical counsel regarding domestic and international transactions and disputes.

McCarthy Tétrault S.E.N.C.R.L., s.r.l. – Grâce à son modèle unique axé sur la collaboration, le cabinet est en mesure de mobiliser les compétences juridiques, les connaissances sectorielles et l'expérience de ses avocats là où ses clients ont besoin d'une telle expertise pour atteindre les résultats qui leur importent. McCarthy Tétrault est reconnu comme l'un des plus grands cabinets d'avocats du Canada et il possède l'une des pratiques de droit fiscal les plus réputées du pays. Les avocats fiscalistes du cabinet ont une expertise approfondie dans toutes les facettes du droit fiscal et fournissent des conseils opportuns, créatifs et pratiques à l'égard d'opérations et de litiges à l'échelle nationale et internationale.

Ryan Keey, MAcc, CPA, CA, has written extensive tax commentaries on all aspects of corporate taxation and has co-authored numerous books, including foreign affiliate, depreciable property, and tax elections guides. Ryan has also published a wide variety of articles, checklists, calculators and guides available on Taxnet Pro.