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Insight into Canadian Income Tax 2011-2012 Edition

Insight into Canadian Income Tax 2011-2012 Edition    
Format Softcover
Catalogue No. 978-0-7798-3697-0
Pages 780
Language English only
Price $142.00

Edited by Joanne E. Magee, M.B.A., LL.M, F.C.A., CFP.
Published by Carswell Publishing, 2011.

This is an annual publication. The 2011-2012 edition was released September 2011.


Insight into Canadian Income Tax is a comprehensive introduction to the Canadian income tax regime. It includes discussion of all the basic concepts in both personal and corporate taxation and serves as a useful reference work for professionals in the fields of taxation and accounting in both private and public companies.

The text was originally published for teaching purposes in universities and other institutions. In the intervening years it has come to be relied on as a reference book by professionals in the fields of accounting and taxation in both private and public companies.

This edition has been completely updated to reflect the law to June 2011, and includes references to proposed federal amendments as well as changes in the Canada Revenue Agency's administrative practices. In addition, Chapter 21 has been expanded to include examples of GST/HST calculations for small business.

Numerical examples and tax calculations are used throughout the text to illustrate the operation of the Income Tax Act, and reference is made to CRA forms, Interpretation Bulletins and Information Circulars to clarify the application of the Act. The extensive Topical Index facilitates easy access to information, thus reducing research time.

The text concentrates on tax topics included in the study programs of the three major Canadian accounting designations (CA, CGA, and CMA). Consequently, specialized corporations such as financial institutions, investment corporations, mutual fund corporations, insurance companies, cooperatives and resource companies are not covered.

Contents include:
  • Introduction
  • Liability for Tax and Rules for Computing income
  • Administration
  • Income From an Office or Employment
  • Miscellaneous Sources of Income and Deductions
  • Taxable Income of Individuals
  • Income Tax Payable by Individuals
  • Deferred Income Plans
  • Income from Business or Property
  • Capital Cost Allowance
  • Eligible Capital Property
  • Capital Gains
  • Gifts, Attribution Rules and Death
  • Corporations
  • Partnerships
  • Trusts
  • Non-residents
  • Rollover, Reorganization and Winding-up
  • Purchase and Sale of a Business
  • Tax Planning
  • Consumption Taxes
  • List of Abbreviations
  • Tax Reference Tables
  • Topical Index
Editions prior to 2005 published under the title Understanding Income Tax.

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This page last modified: September 27, 2011

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