EY's Guide to Income Tax

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Topical approach: Includes extensive coverage of topics such as employment income, business and property income, capital cost allowance, SR&ED, capital gains, corporate reorganizations, tax administration in Canada, and many more.

Taxpayer-specific commentary: Special sections focus on rules for specific types of taxpayers, such as banks, insurance corporations, mining companies, charities, and deceased individuals.

Linked cross-references: Links are provided where a provision or topic is included in more than one section of the guide or under more than one heading. Also includes cross-references to applicable legislative references, cases, and CRA administrative materials.

Practical examples: Illustrative examples help explain complex tax concepts.

For further reference: Lists references related to each chapter, such as legislative references, case law (with summaries), CRA rulings and interpretations (with summaries), CRA guides, forms, and income tax folios, web resources, and other publications.

Table of contents:

Introduction

Liability for tax

Computation of income

Net income calculation – Special situations

Taxable income – Residents

Taxable income – Non-residents

Computation of Part I tax

Rules for specific taxpayers

Deferred, retirement, and other special income plans

Administration

Miscellaneous taxes

Tax avoidance

Transfer pricing

Interpretation

Language: Content is in English only.