Canadian Income Taxation 2020-2021, 23e Bill Buckwold, Joan Kitunen, Matthew Roman, 2020 Instructor Solution Manual and Test Bank
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Product details
- ISBN-10 : 1260060403
- ISBN-13 : 978-1260060409
- Item Weight : 1.69 kg
- Publisher : (July 28 2020)
- Language: : English
DESCRIPTION
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 2020-2021 Edition of Buckwold/Kitunen/Roman maintains its highly readable student friendly format and full coverage of the CPA competency map without compromising the planning content needed for professional exams. The changes to this edition continue to broaden the subject base and provide current updates, ensuring complete coverage of the taxation competencies in the 2020 Competency Map, issued in December 2019. A new online appendix covering Data Analytics as it relates to taxation has been added.
Canadian Income Taxation 2020/2021 23rd Edition 1260060403 · 9781260060409 By William Buckwold, Joan Kitunen, Matthew Roman © 2020 | Published: July 28, 2020
Table of Contents
Part 1: A Planning and Decision-Making Approach to Taxation
Chapter 1 Taxation – Its Role in Decision Making
Chapter 2 Fundamentals of Tax Planning
Part 2: An Overview of Income Determination and Tax for the Two Primary Entities
Chapter 3 Liability for Tax, Income Determination, and Administration of the Income Tax System
Chapter 4 Income from Employment
Chapter 5 Income from Business
Chapter 6 The Acquisition, Use, and Disposal of Depreciable Property
Chapter 7 Income from Property
Chapter 8 Gains and Losses on the Disposition of Capital Property – Capital Gains
Chapter 9 Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes
Chapter 10 Individuals: Determination of Taxable Income and Taxes Payable
Chapter 11 Corporations – An Introduction
Part 3: The Corporate Structure
Chapter 12 Organization, Capital Structures, and Income Distributions of Corporations
Chapter 13 The Canadian-Controlled Private Corporation
Chapter 14 Multiple Corporations and Their Reorganization
Part 4: Other Forms of Business Organization
Chapter 15 Partnerships
Chapter 16 Limited Partnerships and Joint Ventures
Chapter 17 Trusts
Part 5: Selected Topics
Chapter 18 Business Acquisitions and Divestitures – Assets versus Shares
Chapter 19 Business Acquisitions and Divestitures – Tax-Deferred Sales
Chapter 20 Domestic and International Business Expansion
Chapter 21 Tax Aspects of Corporate Financing
Chapter 22 Introduction to GST/HST
Chapter 23: Business Valuations
Appendix A: Integration 2020
