Taxation

Showing 49–64 of 67 results

Title & Subtitle Abstract Contributors Pages Year Purchase
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Damages

From: Income Tax Law, 2/e

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Examination of the rules governing tax treatment of damage awards in civil litigation. 15 $1.50 Add
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From Net Income to Taxable Income

From: Income Tax Law, 2/e

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Examination of the rules governing the deductions available to apply to net income to calculate taxable income. 26 $2.60 Add
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Computation of Tax

Individuals

From: Income Tax Law, 2/e

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Examination of the statutory scheme for computing the tax liability of individual taxpayers. 14 $1.40 Add
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Computation of Tax

Corporations

From: Income Tax Law, 2/e

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Brief description of the statutory scheme for computing the tax liability of corporations. 4 $0.40 Add
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Tax Credits

From: Income Tax Law, 2/e

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Brief description of the foreign tax credit rules and political contributions credit. 5 $0.50 Add
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Basic Principles

From: Income Tax Law, 2/e

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Examination of tax rules that apply specifically to corporations and their shareholders, including discussion of concepts of the corporate entity and corporate finance, and the different types of … 36 $3.60 Add
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Corporate Business Income

From: Income Tax Law, 2/e

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Examination of the rules governing taxation of the business income of private corporations. 19 $1.90 Add
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Taking Stock:

Taxes and Opportunities

From: Equal as Citizens

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looks at comparable rates of taxation, income disparity, employment rates, regional development between the provinces concluding that Canada is not meeting the goal of equal citizenship 13 $1.30 Add
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Corporate Investment Income

From: Income Tax Law, 2/e

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Examination of the rules governing taxation of corporate investment income. 14 $1.40 Add
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General Anti-Avoidance Rule

From: Income Tax Law, 2/e

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Examination of the general rule distinguishing between arrangements constituting acceptable tax mitigation and unacceptable tax avoidance. 44 $4.40 Add
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Filings, Assessments and Related Issues

From: Income Tax Law, 2/e

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Examination of the administrative processes of filing returns, assessment and payment of tax, and penalties and enforcement. 65 $6.50 Add
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Taxes, Austerity, and What Trickles Down

From: Canada after Harper

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Alex Himelfarb concludes by relating how tax cuts and other austerity measures have led to a loss of public awareness of the need for adequate tax revenue to maintain essential services — … 15 $1.50 Add
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Objections and Appeals

From: Income Tax Law, 2/e

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Examination of the process of objecting to an income tax assessment, including administrative and judicial appeals. 14 $1.40 Add
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Epilogue

From: Income Tax Law, 2/e

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Analysis of a Supreme Court of Canada decision illustrating an evolution from strict and literal interpretation to purposive analysis of fiscal legislation. 13 $1.30 Add
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Appendix

The Time Value of Money

From: Income Tax Law, 2/e

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Discussion of the concept of present and future value of an asset in the income tax context, and some sample calculations. 9 $0.90 Add
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Appendix

Tax Rates

From: Income Tax Law, 2/e

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Tables of personal tax credits, personal tax brackets, provincial personal tax rates, general corporate tax rates, and small business tax rates and thresholds. 6 $0.60 Add