Description
test bank for Canadian Tax Principles, 2022-2023 Edition Byrd & Chen’s contents
Volume II
- 11 Taxable Income and Tax Payable for Inliiduals Revisited
- 12 Taxable Income and Tax Payable for Corporations
- 13 Taxation of Corporate Investment Income
- 14 Other Issues in Corporate Taxation
- 15 Corporate Taxation and Management Decisions
- 16 Rollovers under Section 85
- 17 Other Rollovers and Sale of an Incorporated Business
- 18 Partnerships
- 19 Trusts and Estate Planning
- 20 International Issues in Taxation
- 21 GST/HST
authors
- Gary Donell Canada Revenue Agency (Retired)
- Clarence Byrd Athabasca University
- Ida Chen Clarence Byrd Inc.
product description Canadian Tax Principles 2022-2023 Edition
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.
Test Bank For Canadian Tax Principles, 2022-2023 Edition (Volume 1), 1/E by Byrd & Chen’s
test bank for Canadian Tax Principles, 2022-2023 Edition Byrd & Chen’s
For courses in taxation.
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.
The textbook will provide you with the elementary tools necessary to develop an awareness to help identify, analyze, and apply the tax law to a wide range of subjects ranging from determining the income tax liability or refund of individuals earning employment income, carrying on a business, earning investment income, identifying potential income tax benefits directed at students, investing in Tax-Free Savings Accounts (TFSAs), and understanding how the income tax law applies to corporations, trusts, and partnerships.
Hallmark features of this title
- Self-Study Problems (SSPs). These problems are more complex than the Exercises and include a number of comprehensive problems. We have marked the points within chapters where you should stop and complete each SSP. The SSPs are available on MyLab for download, in the “Chapter Resources” tab, and you’ll find the solutions in your Study Guide.
- Tax Software Assignment Problems dealing with personal tax returns are found at the end of Chapters 4 and 11. An additional Tax Software Assignment Problem, involving a corporate tax return, is located at the end of Chapter 14. Solutions to Tax Software Assignment Problems are available to instructors only. Look for updates on MyLab in the new year, as these will be updated to reflect the tax year.
- Comprehensive Assignment Problems. These are the most challenging type of problem material in the text. They are cumulative in that they incorporate issues from previous chapters. There are two comprehensive APs per chapter in Chapters 6 through 11, found at the end of the APs in the chapter. Solutions to these problems are available to instructors only.
