Canadian income taxation
Subtitle: planning and decision making
By: Bill Buckwold, Joan Kitunen
Contributors: Kitunen, Joan, author
Edition: 2014-2015 edition.
Publisher: McGraw-Hill Ryerson Ltd.
Published: 2015
Place of publication: Whitby, Ontario
Language: eng
Number of pages: 775
ISBN-13: 9781259094330
Subjects: Business enterprises; Taxation; Income tax; Tax planning
Notes: Includes index.
Table of contents: title: Part 1: A planning and decision-making approach to taxation. Taxation: its role in decision making ; Fundamentals of tax planning; title: Part 2: An overview of income determination and tax for the two primary entities. Liability for tax, income determination, and administration of the income tax system ; Income from employment ; Income from business ; The acquisition, use, and disposal of depreciable property ; Income from property ; Gains and losses on the disposition of capital property: capital gains ; Other income, other deductions, and special rules for completing net income for tax purposes ; Individuals: determination of taxable income and taxes payable ; Corporations: an introduction; title: Part 3: The corporate structure. Organization, capital structures, and income distributions of corporations ; The Canadian-controlled private corporation ; Multiple corporations and their reorganization; title: Part 4: Other forms of business organization. Partnerships ; Limited partnerships and joint ventures ; Trusts; title: Part 5: Selected topics. Business acquisitions and divestitures: assets versus shares ; Business acquisitions and divestitures: tax-deferred sales ; Domestic and international business expansion ; Tax aspects of corporate financing.