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Byrd & Chen's Canadian Tax Principles, 2022-2023 -- MyLab Accounting with Pearson eText

Freischaltcode
2022
Pearson Education (US) (Hersteller)
9780137867943 (ISBN)
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Gary Donell I began working with the C.A. firm of Thorne Riddell in Montreal in the early 1980s. A few years later I made the move to Ottawa to begin my career with Revenue Canada, now the CRA. I spent 30 years at the CRA, retiring in 2015. In my early years with the CRA I was an auditor and was anxious to move on to other pursuits within the CRA, of which there were plenty. In preparation I read every income tax-related publication and textbook I could get my hands on, including legal books on statutory interpretation and the transcripts of every income tax court decision. While vacation and beach goers were reading the latest New York Times bestseller I was reading from the latest tax conference report and tax journals. Eventually it all paid off when an opportunity arose to teach introductory income tax to CRA auditors in the late 1980s. I jumped on the opportunity and taught for a couple of years before applying for a job with the Income Tax Rulings Directorate of the CRA in Ottawa. The Rulings Directorate is responsible for income tax interpretations and, at the time, technically reviewing every form, publication, and tax guide published. I spent 10 years at Rulings and learned a lot, but the teaching and education bug wouldn’t let go of me after all those years. I returned to the training and education division of the CRA halfway through my career, where I spent the next 15 years teaching thousands of CRA auditors and writing a dozen or so courses on a wide range of income tax topics from an introductory to advanced level. Shortly after retiring from the CRA I went to work as a consultant with Welch LLP in Ottawa where I spent the next five years dealing with practical, everyday client issues, which was very rewarding thanks to tax manager/guru Don Scott and the many amazing people I had a chance to work with. I participated in in-house training and was involved in the writing of the annual CPA income tax update course, which Welch had been writing for many years. I also spent those same years teaching a dozen or so advanced tax courses for CPA Ontario. To come full circle, my journey with Clarence Byrd and Ida Chen began in the early 1990s while working for CRA Rulings. I had just picked up the latest edition of the textbook (the 1991–1992 version, I believe) and had contacted them after finding a few errors. Clarence reached out, and the rest is history. I acted as the technical consultant for Clarence for the next 28 years.

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

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

Erscheint lt. Verlag 8.9.2022
Verlagsort Upper Saddle River
Sprache englisch
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-13 9780137867943 / 9780137867943
Zustand Neuware
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