The Canadian Master Tax Guide provides helpful and practical guidance on today's federal tax law. This 68th Edition reflects federal tax changes in 2012 to the date of publication and provides fast and reliable answers to tax questions affecting individual and business income tax.
The 2013 Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency. Significant new tax developments are conveniently highlighted and concisely explained for quick reference and understanding. The book's explanations provide tax practitioners with accurate and sound guidance to help them understand, apply, and comply with today's complex tax laws.
The Canadian Master Tax Guide is conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, and CRA technical publications. This reliable reference is a must for anyone involved with federal taxation.
Important updates for 2013 include legislative changes affecting the following: