Home >
Taxation >
Canada >
Canadian Master Tax Guide 2014 (69th Edition)

Canadian Master Tax Guide 2014 (69th Edition)

Author: CCH Tax Editors
Publisher: CCH Canada
ISBN: 9781554966639
Published In: January 2014
Format: Paperback
Jurisdiction: Canada ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description

Details

Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 69th edition reflects federal tax changes in 2013 to the date of publication and provides fast, reliable answers to tax questions affecting individual and business income tax.

Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.

Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.

Topical Coverage:

Tax Rates and Credits
Tax-Free Savings Account
Income from Business and Property
Deferred Income Plans
Capital Gains and Losses
Dividends
Capital Cost Allowance
Charitable Donations
SR&ED Expenses
Returns and Assessments
Tax Planning for Individuals - 2014/2015

The 2014 edition provides timely and precise explanations of recent developments including legislative changes affecting the following:

Scientific Research and Experimental Development Eligible Expenditures and Tax Credits
Mineral Exploration Tax Credit
Tax Credit for Pre-Production Mine Development Expenses
Overseas Employment Tax Credit
Lifetime Capital Gains Exemption
Thin Capitalization Rule
Corporate Loss Trading
Restricted Farm Losses
Retirement Compensation Arrangements
Capital Cost Allowances
Stop Loss Rules
Foreign Currency Gains & Losses
Restrictive Covenants
Synthetic Dispositions
Foreign Affiliate Dumping
Tax Avoidance Through Partnerships
Trust Loss Trading
No-resident Trust – Attribution
Trust Tax Rates
Employee Profit Sharing Plans
Pooled Registered Pension Plans
Non-Resident Withholding Tax