This textbook provides accounting students with a thorough foundation in Canadian income tax law and practice, essential for professional success in public accounting or tax consulting. Designed specifically for academic study, this comprehensive resource covers the fundamentals of Canadian Income tax concepts, statutory interpretation, tax planning principles, and compliance requirements that form the core of professional accounting practice in Canada. Students will master personal income taxation, explore complex areas such as capital gains, business income determination, and tax avoidance versus evasion. Aligned with current CRA legislation and professional accounting standards, this textbook prepares students for the CPA professional examinations and provides the technical knowledge required for tax-focused career paths. Each chapter builds progressively from basic concepts to advanced applications, ensuring students develop both theoretical understanding and practical skills necessary for professional accounting practice in the Canadian tax environment.
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.
