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Canadian Master Tax Guide, 67th Edition 2012
Canadian Master Tax Guide, 67th Edition 2012    
Format Softcover
Catalogue No. 3B65
Pages 1671
Language English only
Price $112.60
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Published by CCH Canadian Ltd., 2012.

This is an annual publication. The 67th 2012 Edition was released January 2012.

Description:
The Canadian Master Tax Guide is a comprehensive reference guide to the Canadian Income Tax Act. It reflects all pertinent federal taxation changes and provides fast reliable answers to tax questions affecting individual and business income tax.

The Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates and trusts, as well as new rules established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and legally sound guidance to help them understand, apply and comply with today's complex tax laws.

New in the 67th 2012 edition:
  • Limitation on Tax Deferral for Corporations with Significant Interests in Partnerships
  • Stop-Loss Rules on Redemption of Shares
  • Donations of Publicly-Listed Flow-Through Shares
  • Accelerated CCA for M&P Machinery and Equipment
  • Class 43.2 for Clean Energy Generation Expanded
  • Personal tax credits:
    • New Childrens' Arts Credit
    • New Volunteer Firefighters Tax Credit
    • Medical Expense Tax Credit – changes for claim for expenses of dependants
    • Child Tax Credit – changes for families sharing a home
    • Tuition and Education Tax Credits – changes for eligible expenses
  • Deferred income plans - changes affecting RRSPs, RRIFs, RESPs, and RDPs
  • Tax on split income for capital gains
  • Charities:
    • administrative changes
    • granting of options to charities
Features up-to-date charts and tax tables -- including foreign exchange rates, alphabetical list of capital cost allowance rates, CRA prescribed interest rates, and rates of withholding tax under Canada's tax treaties -- and includes a comprehensive chapter on tax planning.

Extensive topical coverage on:
  • Tax Rates and Credits
  • Tax-Free Savings Account
  • Income from Business and Property
  • Deferred Income Plans
  • Capital Gains and Losses
  • Dividends
  • Capital Cost Allowance
  • Charitable Donations
  • SR&ED Expenses
  • Returns and Assessments
  • Tax Planning for Individuals - 2012/2013
  • and much more.
The Canadian Master Tax Guide is cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reference is a must for anyone involved with federal taxation.

The legislation includes commentary on the Income Tax Act and Regulations, including all amendments to the Act and Regulations to December 5, 2011, as well as references to pertinent official Interpretation Bulletins, Information Circulars, and court decisions received to that date.

  
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This page last modified: January 25, 2012
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