Insight into Canadian Income Tax

FEDERAL
PUBLICATIONS
INC.

Insight into Canadian Income Tax 2009-2010 Edition


	Format	Softcover
	Catalogue No.	978-0-7798-2180-8
	Pages	782
	Language	English only
	Price	$135.00

Edited by Joanne E. Magee, M.B.A., LL.M, F.C.A., CFP.
Published by Carswell Publishing, 2009.

This is an annual publication. The 2009-2010 edition was released September 2009.

Description:

Insight into Canadian Income Tax is a comprehensive introduction to the Canadian income tax regime. The text was originally published for teaching purposes in universities and other institutions. In the intervening years it has come to be relied on as a reference book by professionals in the fields of accounting and taxation in both private and public companies.

The text concentrates on tax topics included in the study programs of the three major Canadian accounting designations (CA, CGA, and CMA). Consequently, specialized corporations such as financial institutions, investment corporations, mutual fund corporations, insurance companies, cooperatives and resource companies are not covered.

Now in its 22nd Edition, Insight into Canadian Income Tax has been completely updated to reflect the law to May 2009, including recent developments in legislation such Bill C-10 (enacted) containing the 2009 federal budget proposals, CRA administrative announcements, and federal and provincial tax rate changes.

Numerical examples and tax calculations are used throughout the text to illustrate the operation of the Income Tax Act, and reference is made to CRA forms, Interpretation Bulletins and Information Circulars to clarify the application of the Act.

The extensive Topical Index facilitates easy access to information, thus reducing research time.

Contents include:

The structure of the Income Tax Act;
Liability for tax and rules for computing income;
Administration;
Income from an office or employment;
Miscellaneous sources of income and deductions;
Taxable income of individuals;
Income tax payable by individuals;
Deferred income plans;
Income from business or property
Capital Cost Allowance systems;
Eligible capital property;
Capital gains;
Gifts, attribution rules and death;
Corporations;
Partnerships;
Trusts;
Non-residents;
Rollover, reorganization and winding-up;
Purchase and sale of a business;
Tax planning;
GST and other consumption taxes.

Editions prior to 2005 published under the title Understanding Income Tax.

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This page last modified: September 29, 2009

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