Canadian Income Tax 2021-2022 Edition, Volume 1, 1st Canadian Edition, By Clarence Byrd, Ida Chen (Test bank)

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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 uniqu... e 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. Volume I 1 Introduction to Federal Taxation in Canada 2 Procedures and Administration 3 Income or Loss from an Office or Employment 4 Taxable Income and Tax Payable for Inliiduals 5 Capital Cost Allowance 6 Income or Loss from a Business 7 Income from Property 8 Capital Gains and Capital Losses 9 Other Income, Other Deductions, and Other Issues 10 Retirement Savings and Other Special Income Arrangements [Show More]

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