Includes index.

vol. 1. Introduction to federal taxation in Canada -- Procedures and administration -- Income or loss from an office or employment -- Taxable income and tax payable for individuals -- Capital cost allowances and cumulative eligible capital -- Income or loss from a business -- Income from property -- Capital gains and capital losses -- Other income, other deductions, and other issues -- Retirement savings and other special income arrangements. vol. 2. Taxable income and tax payable for individuals revisited -- Taxable income and tax payable for corporations -- Taxation of corporate investment income -- Other issues in corporate taxation -- Corporate taxation and management decisions -- Rollovers under section 85 -- Other rollovers and sale of an incorporated business -- Partnerships -- Trusts and estate planning -- International issues in taxation -- GST/HST.

Study guide in the collection at HJ 4661 B9722 2013.