Principles of Canadian Income Tax Law
Book information
Description
0. COVER 1. INCOME TAX LAW 2. HISTORY AND POLICY 3. RESIDENCE 4. INCOME 5. EMPLOYMENT INCOME 6. BUSINESS AND PROPERTY INCOME: PROFIT 7. BUSINESS AND PROPERTY INCOME: INCLUSIONS 8. BUSINESS AND PROPERTY INCOME: DEDUCTIONS 9. BUSINESS AND PROPERTY INCOME: CAPITAL EXPENDITURES 10. CAPITAL GAINS 11. OTHER INCOME AND DEDUCTIONS 12. TAXABLE INCOME AND TAX FOR INDIVIDUALS 13. INCOME SPLITTING 14. INCOME EARNED THROUGH PRIVATE CORPORATIONS, PARTNERSHIPS AND TRUSTS 15. TAX ADMINISTRATION AND ETHICS 16. STATUTORY INTERPRETATION 17. TAX AVOIDANCE 18. INDEX
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