Canadian Master Tax Guide 2014 (69th Edition)

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