EY’s guide to income tax
Receive clear, authoritative guidance on income tax rules in Canada. Written in plain language by EY tax professionals, this guide reflects current and proposed tax law.
Each chapter discusses existing and proposed legislation and case law, and includes illustrative examples, applicable elections, and guidance on administrative practice.
Topics include:
- liability for tax
- computation of income
- net income calculation – special situations
- taxable income for residents and non-residents
- computation of Part 1 tax
- deferred, retirement and other special income plans
- administration
- miscellaneous taxes
- tax avoidance
- transfer pricing
- interpretation