This ebook introduces undergraduate students to the fundamentals of Canadian corporate taxation. It explains the key concepts, rules, and practices that shape how corporations in Canada are taxed, with clear examples to help you understand the material.
You will learn about taxable income, deductions, tax rates, loss utilization, and the treatment of dividends. The book also highlights how corporate tax fits into the broader Canadian tax system, preparing you for both academic courses and practical applications in business and accounting.+
Whether you are studying accounting, finance, or business, this ebook will provide the foundation you need to succeed in your coursework and beyond.
General Conditions
- Access is limited to a maximum of 2 internet browsers, even on the same device
- Access will be available for 1 year
Instructor Resources
- PowerPoint slides for each chapter
- Online test bank with Excel-based self-marking questions.