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Introduction to Federal Income Taxation in Canada 44th Edition 2023-2024 Edition by Nathalie Johnstone
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Introduction to Federal Income Taxation in Canada 44th Edition 2023-2024 Edition by Nathalie Johnstone , Devan Mescall , Julie Robson Test bank

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Introduction to Federal Income Taxation in Canada 44th Edition 2023-2024 Edition by Nathalie Johnstone , Devan Mescall , Julie Robson Test bank

  • ISBN-10 ‏ : ‎ 1773792091
  • ISBN-13 ‏ : ‎ 978-1773792095

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CHAPTER 1 Introduction

CHAPTER 2 Liability for Tax 

CHAPTER 3 Employment Income

CHAPTER 4 Income from Business: General Concepts and Rules

CHAPTER 5 The Capital Cost Allowance System For Depreciable Property, Including Intangibles

CHAPTER 6 Income from Property

CHAPTER 7 Capital Gains: Personal

CHAPTER 8 Non-Arm’s Length Transfers and Other Special Circumstances 

CHAPTER 9 Other Sources of Income and Deductions in Computing Income

CHAPTER 10 Computation of Taxable Income and Taxes Payable for Individuals

CHAPTER 11 Computation of Taxable Income and Tax After General Reductions for Corporations

CHAPTER 12 Integration for Business and Investment Income of the Private Corporation

CHAPTER 13 Shareholder-Manager Remuneration and Tax Planning for the Owner-Manager

CHAPTER 14 Rights and Obligations Under the Income Tax Act

CHAPTER 15 Purchase and Sale of a Business – Share Transactions

CHAPTER 16 Corporate Distributions, Asset Sales and Winding-Up, and Sales

CHAPTER 17 Tax Deferred Transactions: Section 85 Rollover on a Transfer to a Corporation

CHAPTER 18 Deferred Transactions: Section 51, 86, 85.1 Amalgamations, Wind-Ups and Estate Freeze Transactions

CHAPTER 19 Partnerships, Trusts and Death of a Taxpayer

CHAPTER 20 International Taxation in Canada

CHAPTER 21  Goods and Services Tax (GST)/Harmonized Sales Tax (HST)

CHAPTER 22 Data Analytics and Information Systems in Tax

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