ISBN-13: 9780138296742
ISBN-13: 978-0138297008
Byrd & Chen’s Canadian Tax Principles, 2024-2025 Edition (pearson.com)
Consistent with the title of this textbook, our objective is to instill a solid understanding of the basics of income tax and GST/HST through an appreciation of the tax principles, concepts, and unique vocabulary that make up the framework upon which the Canadian tax system has been built. This level of understanding is not solely directed at a theoretical or academic level; considerable emphasis is placed on practical everyday situations in preparation for careers where an understanding of tax in some form will be helpful at a minimum and essential at best.
Available September 1, 2024 • © 2025
Table of Contents
Volume I Chapter Listing
Chapter 1 Introduction to Federal Taxation in Canada
Chapter 2 Procedures and Administration
Chapter 3 Income or Loss from an Office or Employment
Chapter 4 Taxable Income and Tax Payable for Individuals
Chapter 5 Capital Cost Allowance
Appendix: CCA Rates for Select Depreciable Property
Chapter 6 Income or Loss from a Business
Chapter 7 Income or Loss from Property
Chapter 8 Capital Gains and Capital Losses
Chapter 9 Other Income and Deductions, and Other Issues
Chapter 10 Retirement Savings and Other Special Income Arrangements
Volume II Chapter Listing
Chapter 11 Taxable Income and Tax Payable for Individuals Revisited
Appendix A—First Nations People— Tax Exemptions (ITA & ETA)
Appendix B—Returns for Deceased Individuals
Chapter 12 Taxable Income and Tax Payable for Corporations
Chapter 13 Taxation of Corporate Investment Income
Appendix—ART and Foreign Tax Credit Calculations
Chapter 14 Other Issues in Corporate Taxation
Chapter 15 Corporate Taxation and Management Decisions
Chapter 16 Rollovers under Section 85
Chapter 17 Other Corporate Rollovers and Sale of a corporate Business
Chapter 18 Partnerships
Chapter 19 Trusts and Estate Planning
Chapter 20 International Issues in Taxation
Chapter 21 GST/HST
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