Canadian Income Taxation 2023/2024 26th Edition By William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal Test bank

Table of Contents

Preface

Award-Winning Technology

CPA Competency Map

Part 1 A Planning and decision-Making Approach to Taxation                

Chapter1 Taxation—Its Role in Decision Making

Chapter2 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

Chapter7 Income from Property

Chapter8 Gains and Losses on the Disposition of Capital Property—Capital Gains

Chapter9 Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes

Chapter10 Individuals: Determination of Taxable Income and Taxes Payable

Chapter11 Corporations—An Introduction

Part 3 The Corporate Structure

Chapter12 Organization, Capital Structures, and Income Distributions of Corporations

Chapter13 The Canadian-Controlled Private Corporation

Chapter14 Multiple Corporations and Their Reorganization

Part 4 Other Forms of BusinessOrganization

Chapter15 Partnerships

Chapter16 Limited Partnerships and Joint Ventures

Chapter17 Trusts

Part 5 Selected Topics

Chapter18 Business Acquisitions and Divestitures—Assets versus Shares

Chapter19 Business Acquisitions and Divestitures—Tax-Deferred Sales

Chapter20 Domestic and International Business Expansion

Chapter21 Tax Aspects of Corporate Financing

Chapter22 Introduction to GST/HST

Chapter23 Business Valuations