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Understanding Income Tax 2004-2005

Understanding Income Tax is a comprehensive introduction to the Canadian income tax regime. Discussing basic concepts in personal and corporate taxation, it serves as a valuable one-stop reference for tax and accounting professionals.

Now in its 17th Edition, Understanding Income Tax has been completely updated to reflect the law to July 2004, including recent developments in legislation such as Bill C-30 (Budget Implementation Act, 2004), CRA administrative announcements, and federal and provincial tax rate changes.

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 allows practitioners to locate information in an efficient manner, reducing research time.

Topics include:
  • The structure of the Income Tax Act
  • Residency in Canada and Quebec
  • Tax returns, assessment, appeals and audits
  • Income from employment, appeals and audits
  • RRSPs and DPSPs
  • Capital Cost Allowance systems
  • Tax payable by individuals
  • Tax payable by corporations
  • Partnership and trusts
  • Tax Planning
  • GST and other consumption taxes
Edited by Joanne E. Magee. Published by Carswell Publishing, 2004.
Catalogue No. 0-459-28083-X
Price $110.00
Format Softcover
Pages 759
Language English only
Price and availability subject to change. Shipping and applicable taxes extra.
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Last modified: September 8, 2004

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