Introduction to Federal Income Taxation in Canada with Study Guide (2023-2024) 44e by Nathalie Johnstone, Devan Mescall, Julie Robson 

Table of Contents

  About This Book 

Acknowledgements vii

Chapter 1 Introduction 1

Chapter 2 Liability for Tax 43

Chapter 3 Employment Income 81

Chapter 4 Income From Business: General Concepts and Rules 157

Chapter 5 The Capital Cost Allowance System for Depreciable Property Including

Intangibles 231

Chapter 6 Income From Property 283

Chapter 7 Capital Gains 327

Chapter 8 Non-Arm’s Length Transfers and Other Special Circumstances 401

Chapter 9 Other Sources of Income and Deductions in Computing Income 443

Chapter 10 Computation of Taxable Income and Taxes Payable for Individuals 511

Chapter 11 Computation of Taxable Income and Tax After General Reductions for

Corporations 603

Chapter 12 Integration for Business and Investment Income of the Private Corporation 653

Chapter 13 Shareholder-Manager Remuneration and Tax Planning for the

Owner-Manager 731

Chapter 14 Rights and Obligations Under the Income Tax Act 813

Chapter 15 Purchase and Sale of a Business — Share Transactions 851

Chapter 16 Corporate Distributions, Asset Sales, and Winding Up 899

Chapter 17 Tax Deferred Transactions: Section 85 Rollover on a Transfer to a

Corporation, Section 86, Estate Freeze Transactions, Amalgamations, and

Wind-Ups 965

Chapter 18 Environmental, Social, and Governance (ESG) Landscape and Tax 1051

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Chapter 19 Partnerships, Trusts, and Death of a Taxpayer 1073

Chapter 20 International Taxation in Canada 1131

Chapter 21 Goods and Services Tax (GST)/Harmonized Sales Tax (HST) 1187

Chapter 22 Data Analytics and Information Systems in Tax 1241

Topical Index 1265