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Byrd & Chen's Canadian Tax Principles, 2023-2024 Edition, 1st edition

Published by Pearson Canada (August 10, 2023) © 2024

  • Gary Donell Canada Revenue Agency (Retired)
  • Clarence Byrd Athabasca University
  • Ida Chen Clarence Byrd Inc.
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Consistent with the title of this textbook, our objective is to instill a solid understanding of the basics of income tax and GST/HST through an appreciation of the tax principles, concepts, and unique vocabulary that make up the framework upon which the Canadian tax system has been built. This level of understanding is not solely directed at a theoretical or academic level; considerable emphasis is placed on practical everyday situations in preparation for careers where an understanding of tax in some form will be helpful at a minimum and essential at best.

Volume I

  1. 1 Introduction to Federal Taxation in Canada
  2. 2 Procedures and Administration
  3. 3 Income or Loss from an Office or Employment
  4. 4 Taxable Income and Tax Payable for Inliiduals
  5. 5 Capital Cost Allowance
  6. 6 Income or Loss from a Business
  7. 7 Income from Property
  8. 8 Capital Gains and Capital Losses
  9. 9 Other Income, Other Deductions, and Other Issues
  10. 10 Retirement Savings and Other Special Income Arrangements

Volume II

  1. 11 Taxable Income and Tax Payable for Inliiduals Revisited
  2. 12 Taxable Income and Tax Payable for Corporations
  3. 13 Taxation of Corporate Investment Income
  4. 14 Other Issues in Corporate Taxation
  5. 15 Corporate Taxation and Management Decisions
  6. 16 Rollovers under Section 85
  7. 17 Other Rollovers and Sale of an Incorporated Business
  8. 18 Partnerships
  9. 19 Trusts and Estate Planning
  10. 20 International Issues in Taxation
  11. 21 GST/HST

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