(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

 

People Also Search:

canadian income taxation 2018 2019 buckwold

canadian income taxation 2018 2019 21st edition buckwold

canadian income taxation 2018 2019 21st edition

is canadian income taxable in the us

us canadian income tax treaty

canadian income taxation buckwold