Test Bank for Canadian Income Taxation 2022/2023 25th Edition Buckwold ISBN: 9781260881202

Description

Test Bank for Canadian Income Taxation 2022/2023 25th Edition Buckwold ISBN: 9781260881202

Test Bank for Canadian Income Taxation 2022/2023, 25th Edition, William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal, ISBN: 1260881202, ISBN: 9781260881202

Table of Contents

Part 1 A Planning and Decision-Making Approach to Taxation
Chapter 1 Taxation-Its Role in Decision Making
Chapter 2 Fundamentals of Tax Planning

Part 2 An Overview of Income Determination and Tax for the Two Primary Entities
Chapter 3 Liability for Tax, Income Determination, and Administration of the Income Tax System
Chapter 4 Income from Employment
Chapter 5 Income from Business
Chapter 6 The Acquisition, Use, and Disposal of Depreciable Property
Chapter 7 Income from Property
Chapter 8 Gains and Losses on the Disposition of Capital Property-Capital Gains
Chapter 9 Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes
Chapter 10 Individuals: Determination of Taxable Income and Taxes Payable
Chapter 11 Corporations-An Introduction

Part 3 The Corporate Structure
Chapter 12 Organization, Capital Structures, and Income Distributions of Corporations
Chapter 13 The Canadian-Controlled Private Corporation
Chapter 14 Multiple Corporations and Their Reorganization

Part 4 Other Forms of Business Organization
Chapter 15 Partnerships
Chapter 16 Limited Partnerships and Joint Ventures
Chapter 17 Trusts

Part 5 Selected Topics
Chapter 18 Business Acquisitions and Divestitures-Assets versus Shares
Chapter 19 Business Acquisitions and Divestitures-Tax-Deferred Sales
Chapter 20 Domestic and International Business Expansion
Chapter 21 Tax Aspects of Corporate Financing
Chapter 22 Introduction to GST/HST
Chapter 23 Business Valuations

Appendix A Integration 2022
Appendix B Indigenous Taxation in Canada
Appendix C Data Analytics (On Connect)
Comprehensive Cases (on Connect)
Index