(eBook PDF) Canadian Income Taxation, 2018 – 2019 by William Buckwold – Digital Ebook – Instant Delivery Download
Product Details:
- ISBN-10 : 1259464296
- ISBN-13 : 978-1259464294
- Author: Bill Buckwold, Joan A. Kitunen
Just as bridges connect parts of Canada together, Canadian Income Taxation: Planning and Decision Making connects tax law and its application, to business and investment transactions and decision making. The 2018-2019 Edition of Buckwold/Kitunen maintains its highly readable student friendly format and full coverage of the CPA competency map without compromising the planning content needed for professional exams. Access to ProFile, Intuit’s highly regarded professional tax preparation software, continues to be available for students and instructors using Buckwold/Kitunen.
Table of Content:
Income Tax Act
1 – Short Title
2 – PART I – Income Tax
2 – DIVISION A – Liability for Tax
3 – DIVISION B – Computation of Income
3 – Basic Rules
5 – SUBDIVISION A – Income or Loss from an Office or Employment
5 – Basic Rules
6 – Inclusions
8 – Deductions
9 – SUBDIVISION B – Income or Loss from a Business or Property
9 – Basic Rules
12 – Inclusions
18 – Deductions
22 – Ceasing to carry on business
26 – Special Cases
38 – SUBDIVISION C – Taxable Capital Gains and Allowable Capital Losses
47.1 – Indexed Security Investment Plans
56 – SUBDIVISION D – Other Sources of Income
56.4 – Restrictive Covenants
60 – SUBDIVISION E – Deductions in Computing Income
67 – SUBDIVISION F – Rules Relating to Computation of Income
81 – SUBDIVISION G – Amounts Not Included in Computing Income
82 – SUBDIVISION H – Corporations Resident in Canada and their Shareholders
86.1 – Foreign Spin-offs
90 – SUBDIVISION I – Shareholders of Corporations Not Resident in Canada
96 – SUBDIVISION J – Partnerships and their Members
104 – SUBDIVISION K – Trusts and their Beneficiaries
110 – DIVISION C – Computation of Taxable Income
110.2 – Lump-sum Payments
115 – DIVISION D – Taxable Income Earned in Canada by Non-Residents
115.2 – Non-Residents with Canadian Investment Service Providers
117 – DIVISION E – Computation of Tax
117 – SUBDIVISION A – Rules Applicable to Individuals
117.1 – Annual Adjustment of Deductions and Other Amounts
120.31 – Lump-sum Payments
120.4 – Tax on Split Income
122.6 – SUBDIVISION A.1 – Canada Child Benefit
122.7 – SUBDIVISION A.2 – Canada Workers Benefit
122.8 – SUBDIVISION A.3 – Climate Action Incentive
122.9 – SUBDIVISION A.4 – School Supplies Tax Credit
122.91 – SUBDIVISION A.5 – Canada Training Credit
122.92 – SUBDIVISION A.6 – Multigenerational Home Renovation Tax Credit
123 – SUBDIVISION B – Rules Applicable to Corporations
123.4 – Corporation Tax Reductions
123.6 – Additional Tax on Banks and Life Insurers
125.4 – Canadian Film or Video Production Tax Credit
125.5 – Film or Video Production Services Tax Credit
126 – SUBDIVISION C – Rules Applicable to all Taxpayers
127.43 – COVID-19 – Air Quality Improvement Tax Credit
127.5 – DIVISION E.1 – Minimum Tax
128 – DIVISION F – Special Rules Applicable in Certain Circumstances
128 – Bankruptcies
128.1 – Changes in Residence
129 – Private Corporations
130 – Investment Corporations
130.1 – Mortgage Investment Corporations
131 – Mutual Fund Corporations
132 – Mutual Fund Trusts
133 – Non-Resident-Owned Investment Corporations
135 – Patronage Dividends
135.1 – Agricultural Cooperatives — Tax-deferred Patronage Dividends
135.2 – Continuance of the Canadian Wheat Board
136 – Cooperative Corporations
137 – Credit Unions, Savings and Credit Unions and Deposit Insurance Corporations
138 – Insurance Corporations
139.1 – Demutualization of Insurance Corporations
142.2 – Financial Institutions
144 – DIVISION G – Deferred and Other Special Income Arrangements
149 – DIVISION H – Exemptions
150 – DIVISION I – Returns, Assessments, Payment and Appeals
180.01 – PART I.01 – Tax in Respect of Stock Option Benefit Deferral
180.1 – PART I.1 – Individual Surtax
180.2 – PART I.2 – Tax on Old Age Security Benefits
181 – PART I.3 – Tax on Large Corporations
182 – PART II – [Repealed, 2017, c. 20, s. 27]
183.1 – PART II.1 – Tax on Corporate Distributions
184 – PART III – Additional Tax on Excessive Elections
185.1 – PART III.1 – Additional Tax on Excessive Eligible Dividend Designations
186 – PART IV – Tax on Taxable Dividends Received by Private Corporations
187.1 – PART IV.1 – Taxes on Dividends on Certain Preferred Shares Received by Corporations
187.7 – PART V – Tax and Penalties in Respect of Qualified Donees
190 – PART VI – Tax on Capital of Financial Institutions
190.1 – Calculation of Capital Tax
190.2 – Administrative Provisions
191 – PART VI.1 – Tax on Corporations Paying Dividends on Taxable Preferred Shares
191.5 – PART VI.2 – Canada Recovery Dividend
192 – PART VII – Refundable Tax on Corporations Issuing Qualifying Shares
194 – PART VIII – Refundable Tax on Corporations in Respect of Scientific Research and Experimental Development Tax Credit
196 – PART IX – Tax on Deduction Under Section 66.5
197 – PART IX.1 – Tax on Sift Partnerships
198 – PART X – Taxes on Deferred Profit Sharing Plans and Revoked Plans
204.1 – PART X.1 – Tax in Respect of Over-contributions to Deferred Income Plans
204.4 – PART X.2 – Tax in Respect of Registered Investments
204.8 – PART X.3 – Labour-sponsored Venture Capital Corporations
204.9 – PART X.4 – Tax in Respect of Overpayments to Registered Education Savings Plans
204.94 – PART X.5 – Payments Under Registered Education Savings Plans
205 – PART XI – Tax in Respect of Advanced Life Deferred Annuity
207.01 – PART XI.01 – Taxes in Respect of Registered Plans
207.1 – PART XI.1 – Tax in Respect of Deferred Income Plans and Other Tax Exempt Persons
207.3 – PART XI.2 – Tax in Respect of Dispositions of Certain Properties
207.5 – PART XI.3 – Tax in Respect of Retirement Compensation Arrangements
207.8 – PART XI.4 – Tax on Excess EPSP Amounts
207.9 – PART XI.5 – Tax in Respect of Employee Life and Health Trust
208 – PART XII – Tax in Respect of Certain Royalties, Taxes, Lease Rentals, Etc., Paid to a Government by a Tax Exempt Person
209 – PART XII.1 – Tax on Carved-out Income
210 – PART XII.2 – Tax on Designated Income of Certain Trusts
211 – PART XII.3 – Tax on Investment Income of Life Insurers
211.6 – PART XII.4 – Tax on Qualifying Environmental Trusts
211.7 – PART XII.5 – Recovery of Labour-sponsored Funds Tax Credit
211.91 – PART XII.6 – Tax on Flow-through Shares
212 – PART XIII – Tax on Income from Canada of Non-resident Persons
218.2 – PART XIII.1 – Additional Tax on Authorized Foreign Banks
218.3 – PART XIII.2 – Non-resident Investors in Canadian Mutual Funds
219 – PART XIV – Additional Tax on Non-resident Corporations
220 – PART XV – Administration and Enforcement
244.1 – PART XV.1 – Reporting of Electronic Funds Transfer
245 – PART XVI – Tax Avoidance
247 – PART XVI.1 – Transfer Pricing
248 – PART XVII – Interpretation
263 – PART XVIII – Enhanced International Information Reporting
270 – PART XIX – Common Reporting Standard
SCHEDULE – Listed Corporations
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