TEST BANK for Canadian Income Taxation Planning and Decision Making, 25th Edition by William Buckwold, Joan Kitunen, Matthew Roman, Abraham Iqbal

TEST BANK for Canadian Income Taxation Planning and Decision Making, 25th Edition by William Buckwold, Joan Kitunen, Matthew Roman, Abraham IqbaL: TABLE OF CONTENTS Part 1 A Planning and Decision-Making Approach to Taxation Chapter 1 Taxation—Its Role in Decision Making Chapter 2 Fundamentals of Tax Planning Part 2 An Overview of Income Determination and Tax for the Two Primary Entities Chapter 3 Liability for Tax, Income Determination, and Administration of the Income Tax System Chapter 4 Income from Employment Chapter 5 Income from Business Chapter 6 The Acquisition, Use, and Disposal of Depreciable Property Chapter 7 Income from Property Chapter 8 Gains and Losses on the Disposition of Capital Property—Capital Gains Chapter 9 Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes Chapter 10 Individuals: Determination of Taxable Income and Taxes Payable Chapter 11 Corporations—An Introduction Part 3 The Corporate Structure Chapter 12 Organization, Capital Structures, and Income Distributions of Corporations Chapter 13 The Canadian-controlled Private Corporation Chapter 14 Multiple Corporations and Their Reorganization Part 4 Other Forms of Business Organization Chapter 15 Partnerships Chapter 16 Limited Partnerships and Joint Ventures Chapter 17 Trusts Part 5 Selected Topics Chapter 18 Business Acquisitions and Divestitures—Assets versus Shares Chapter 19 Business Acquisitions and Divestitures—Tax-Deferred Sales Chapter 20 Domestic and International Business Expansion Chapter 21 Tax Aspects of Corporate Financing Chapter 22 Introduction to GST/HST Chapter 23 Business Valuations