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, Byrd & Chen's Canadian Tax Principles
Volumes 1 & 2, 2025 Edition
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Donell
2025 EDITION
TABLE OF CONTENTS
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VOLUME 1
PART ONE — INTRODUCTION TO CANADIAN TAXATION
Chapter 1 Introduction to Federal Taxation in Canada
Chapter 2 Procedures and Administration
PART TWO — INCOME OR LOSS FROM AN OFFICE OR EMPLOYMENT
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Chapter 3 Employment Income and Deductions
PART THREE — INCOME OR LOSS FROM A BUSINESS
Chapter 4 Taxable Income and Tax Payable for Individuals
Chapter 5 Capital Cost Allowance
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Chapter 6 Income or Loss from a Business: General Concepts and Rules
PART FOUR — INCOME FROM PROPERTY
Chapter 7 Income from Property
PART FIVE — CAPITAL GAINS AND LOSSES
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Chapter 8 Capital Gains and Capital Losses
Chapter 9 Capital Gains: Special Issues and Other Topics
PART SIX — OTHER INCOME, OTHER DEDUCTIONS, AND SPECIAL RULES
Chapter 10 Other Income, Other Deductions, and Other Issues
Chapter 11 Taxable Income and Tax Payable for Individuals Revisited
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VOLUME 2
PART SEVEN — RETIREMENT SAVINGS AND OTHER SPECIAL INCOME ARRANGEMENTS
Chapter 12 Retirement Savings and Other Special Income Arrangements
PART EIGHT — DECEASED TAXPAYERS AND TRUSTS
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Chapter 13 Deceased Taxpayers and Trusts
PART NINE — CORPORATE TAXATION
Chapter 14 Corporations — An Introduction
Chapter 15 Corporate Taxation — Income, Taxable Income, and Tax Payable
Chapter 16 Corporate Taxation — Special Issues
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PART TEN — PARTNERSHIPS AND LIMITED PARTNERSHIPS
Chapter 17 Partnerships
PART ELEVEN — GOODS AND SERVICES TAX
Chapter 18 Goods and Services Tax
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