Byrd & Chen?s Canadian Tax Principles, 2015 ? 2016 Edition
ISBN 9780134096117
Objectives Of Canadian Tax Principles Package
The Text
Subject Coverage
The objective of this text is to provide coverage of all the tax subjects that are taught in Canadian
college and university tax courses. In so doing, it also provides comprehensive coverage
of all the tax issues that are required in the educational programs of CPA Canada.
This material is designed to be used in a two semester university or college course and is far too
extensive to be completely covered in a single one semester course. The traditional split in the
material would be to cover Chapters 1 through 11 in a first course dealing with the determination
of Net Income For Tax Purposes for all taxpayers, as well as the calculation of Taxable
Income and Tax Payable for individuals. This could be followed by a second course where the
focus is primarily on the taxation of corporations. The relevant material on corporations is
found in Chapters 12 through 17. The remaining Chapters 18 through 21 deal with partnerships,
trusts, international taxation, and GST/HST.
