SUBJECT INDEX

• 1. New Legislation
  • 1.1 Federal Budget
  • 1.2 Federal Announcements
  • 1.3 Province/Territorial Budget
  • 1.4 Province/Territorial Announcements
• 2. Tax Act Income
  • 2.1 Accounting Principles
  • 2.2 Employment Income
  • 2.3 Business Investment Income
  • 2.4 Capital Gains
  • 2.5 Special Sources
  • 2.6 Non-Taxable
  • 2.7 Miscellaneous
• 3. Taxable Income
  • 3.1 Capital Gains Exemption
  • 3.2 Charitable Donations
  • 3.3 Losses
  • 3.4 Registered Plans
  • 3.5 Taxable Dividends
  • 3.6 Part Year Residents
  • 3.7 Miscellaneous
• 4. Tax Liability
  • 4.1 Individuals-Federal
  • 4.2 Corporations-Federal
  • 4.3 Other-Federal
  • 4.4 Provincial/Territorial-All
  • 4.5 Miscellaneous
• 5. Entity Taxation
  • 5.1 CCPCs
  • 5.2 Non-CCPCs
  • 5.3 Shareholders
  • 5.4 Partnerships
  • 5.5 Trusts and Estates
  • 5.6 Charities and Foundations
  • 5.7 Non-Taxable
  • 5.8 Miscellaneous
• 6. Transactions Taxation
  • 6.1 Tax Deferred Rollovers
  • 6.2 Share Capital Reorgs
  • 6.3 Amalgamations
  • 6.4 Windups
  • 6.5 Purchase and Sale of a Business
  • 6.6 Butterfly Reorgs
  • 6.7 Miscellaneous
• 7. International Taxation
  • 7.1 Resident vs Non-Resident
  • 7.2 Special Non-Resident Rules
  • 7.3 Foreign Source Rules
  • 7.4 Foreign Affiliates
  • 7.5 Foreign Trusts
  • 7.6 Treaties
  • 7.7 Miscellaneous
• 8. Admin and Appeals
  • 8.1 Tax Returns and Investments
  • 8.2 Tax Payments/Withholdings
  • 8.3 Tax Collection
  • 8.4 Objections
  • 8.5 Investigations
  • 8.6 Court Appeals
  • 8.7 Miscellaneous
• 9. General
  • 9.1 Definitions
  • 9.2 General Rules
  • 9.3 Tax Shelter/Avoidance Rules
  • 9.4 Miscellaneous
  • 9.5 Legal Issues