CANADIAN INCOME TAXATION 2020 2021 23rd edition by William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal ISBN 1260339581 9781260339581

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ISBN 10: 1260339581
ISBN 13: 9781260339581
Author: William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal

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 Table of contents:

Part 1: A Planning and Decision-Making Approach to Taxation

• Chapter 1: Taxation—Its Role in Decision Making

  • Taxation as a Controllable Cost

  • Cash Flow after Tax

  • Complexity of the Income Tax Structure

• Chapter 2: Fundamentals of Tax Planning

  • Definition of Tax Planning

  • Tax Evasion vs. Tax Avoidance

  • Strategies: Income Shifting, Entity Transfers, Income Type Conversions

  • Anti-Avoidance Measures: Specific Rules and GAAR

Part 2: Overview of Income Determination and Tax for Primary Entities

• Chapter 3: Liability for Tax and Income Determination

  • Sources of Canadian Tax Law

  • Taxpayer Classification (Residents, Non-Residents)

  • Income and Taxable Income Determination

  • Tax Administration (Filing, Assessment, Appeals)

• Chapters 4–5: Income from Employment and Business

  • Employment Income Rules and Deductions

  • Business Income Calculation and Tax Implications

• Chapter 6: Depreciable Property

  • Capital Cost Allowance (CCA)

  • Disposal, Recapture, and Terminal Losses

• Chapters 7–8: Property Income and Capital Gains

  • Interest, Dividends, Rental, and Royalty Income

  • Capital Gains/Losses: Calculation and Special Rules

• Chapter 9: Other Income and Deductions

  • RRSPs, RESPs, TFSAs, and Special Net Income Rules

• Chapter 10: Individuals’ Taxable Income and Payable Tax

  • Personal Tax Calculations

  • Credits, Deductions, and Loss Utilization

• Chapter 11: Introduction to Corporate Taxation

  • Taxable Income and Corporate Tax Integration

Part 3: The Corporate Structure

• Chapter 12: Organization and Capital Structure

  • Debt vs. Equity Financing

  • Distributions to Shareholders

• Chapter 13: Canadian-Controlled Private Corporations (CCPCs)

  • Active Business Income, Dividends, and Tax Refunds

  • Benefits of Incorporation

• Chapter 14: Multiple Corporations and Reorganization

  • Amalgamations, Holding Companies, Intercorporate Transactions

Part 4: Other Forms of Business Organization

• Chapters 15–16: Partnerships and Joint Ventures

  • Structure, Tax Treatment, and Decision-Making Implications

• Chapter 17: Trusts

  • Types of Trusts, Taxation, and Planning Uses

Part 5: Selected Topics

• Chapters 18–19: Business Acquisitions and Divestitures

  • Asset vs. Share Sales

  • Tax-Deferred Transfers and Closely Held Corporations

• Chapter 20: Domestic and International Expansion

  • Foreign Subsidiaries, Tax Credits, Transfer Pricing

• Chapter 21: Corporate Financing

  • Debt vs. Equity, Leasing, and Financing Costs

• Chapter 22: GST/HST

  • Rules, Input Tax Credits, and Special Situations

• Chapter 23: Business Valuations

  • Valuation Methods and Tax Considerations

Appendices

• Appendix A: Tax Integration Concepts

• Appendix B: Data Analytics in Taxation (via Connect platform)

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Tags: William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal, CANADIAN INCOME