Includes index.

Introduction -- Liability for tax and rules for computing income -- Administration -- Income from an office or employment -- Miscellaneous sources of income and deductions -- Taxable income of individuals -- Income tax payable by individuals -- Deferred income plans -- Income from business or property -- Capital cost allowance -- Eligible capital property -- Capital gains -- Gifts, attribution rules and death -- Corporations -- Partnerships -- Trusts -- Non-residents -- Rollover, reorgnanization and winding-up -- Purchase and sale of a business -- Tax planning -- Consumption taxes .