Test Bank for Chen’s Canadian Tax Principles 2017 2018 Edition volum1 1st ediiton by Clarence Byrd ISBN 0134498208 978-0134498201

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ISBN 10: 0134498208

ISBN 13: 978-0134498201

Author: Clarence Byrd

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Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen’s Canadian Tax Principles, 2017-2018 Edition, can be used with or without other source materials (this includes the Income Tax Act, Income Tax Folios, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter material by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the Canadian professional accounting bodies.

Chen’s Canadian Tax Principles 2017 2018 Edition volum1 1st Table of contents: 

1. Introduction to Canadian Tax System

   • Overview of the Canadian Tax System
   • Federal vs. Provincial Taxation
   • Taxpayer Rights and Obligations
   • The Role of the Canada Revenue Agency (CRA)

2. Chapter 1: Income Tax Fundamentals

   • The Concept of Taxable Income
   • Sources of Income (Employment, Business, Investment, etc.)
   • Gross Income and Deductions
   • The Basic Income Tax Formula

3. Chapter 2: Individuals and Taxation

   • Taxable Income for Individuals
   • Personal Exemptions and Deductions
   • Tax Rates and Tax Credits
   • Filing a Personal Income Tax Return (T1)

4. Chapter 3: Corporate Income Tax

   • Corporate Entities and Their Taxation
   • Taxable Income for Corporations
   • Deductions and Credits for Corporations
   • Corporate Tax Rates
   • Filing a Corporate Income Tax Return (T2)

5. Chapter 4: Income from Employment

   • Employment Income and Benefits
   • Deductions for Employees
   • Employment Insurance and Canada Pension Plan Contributions
   • Taxable and Non-Taxable Benefits

6. Chapter 5: Income from Business and Professional Practice

   • Business Income and Deductions
   • Determining Business Profit
   • Capital vs. Income
   • Professional Income (Self-Employed Individuals)

7. Chapter 6: Investment Income and Taxation

   • Types of Investment Income (Interest, Dividends, Capital Gains)
   • Taxation of Investment Income
   • Tax Treatment of Capital Gains and Losses
   • Registered Plans (RRSP, TFSA, etc.)

8. Chapter 7: Goods and Services Tax (GST) and Harmonized Sales Tax (HST)

   • Overview of GST/HST in Canada
   • Registration, Collection, and Filing of GST/HST
   • Input Tax Credits (ITC) and Exemptions
   • GST/HST on Goods and Services

9. Chapter 8: Taxation of Capital and Property

   • Capital Property and Income Tax
   • Depreciation and Capital Cost Allowance (CCA)
   • Sale and Disposition of Capital Property
   • Taxation of Real Estate Transactions

10. Chapter 9: Tax Planning and Strategy

    • Tax Minimization Techniques
    • Use of Tax Shelters and Tax Credits
    • Family Tax Planning
    • Tax Implications of Investments and Corporate Structures

11. Chapter 10: Taxation of International Income

    • Foreign Income and Taxation Rules
    • Canadian Tax Treaties with Other Countries
    • Foreign Tax Credits and Exemptions
    • Reporting Foreign Assets and Income

12. Chapter 11: Tax Administration and Enforcement

    • Tax Filing Deadlines and Extensions
    • Tax Audits and Investigations
    • Penalties and Interest for Non-Compliance
    • Appeals and Dispute Resolution

13. Conclusion: Navigating the Canadian Tax System

    • Understanding the Key Principles of Canadian Taxation
    • How to Ensure Tax Compliance and Efficiency
    • Resources and Tools for Taxpayers

14. Appendices

    • A: Tax Forms and Documents (T1, T2, etc.)
    • B: Tax Tables and Rates
    • C: Glossary of Tax Terms
    • D: Further Reading and Resources

15. Index

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