Slide 1 Slide 2 © 2009 Clarence Byrd Inc. 1 Chapter 2 Investments In Equity Securities Slide 3 © 2009 Clarence Byrd Inc.2 Chapter Objectives ► Classification of equity…

Slide 1 Slide 2 Chapter 15 Corporate Taxation And Management Decisions Slide 3 The Decision To Incorporate Tax Reduction Tax Reduction Tax Deferral Tax Deferral Income Splitting…

Slide 1 Slide 2 International Issues In Taxation Slide 3  Residence  Taxation of non-residents on Canadian source income  Double taxation issues  Emigration and…

Slide 1 Slide 2 Chapter 3 Taxable Income And Tax Payable For Individuals Slide 3 © 2009, Clarence Byrd Inc.2 From Net To Taxable Income Taxable Income Division C Deductions…

Slide 1 Chapter 19 Other Rollovers, Business Valuation, Sale Of An Incorporated Business, And Tax Shelters Slide 2 © 2007, Clarence Byrd Inc. 2 Share For Share Exchange…

Slide 1 Slide 2 Chapter 9 Translation Of Foreign Currency Transactions Slide 3 © 2008 Clarence Byrd Inc.2 The Need For Translation Foreign Currency Transaction Foreign Currency…

Slide 1 Slide 2 Chapter Twenty-One GST/HST Slide 3 A Confusing Landscape  GST Only – Alberta  GST and PST –Manitoba (5% + 7%) –Saskatchewan (5% + 5%) –PEI (5%…

Slide 1 Canadian Tax Principles Copyright © 2013, Clarence Byrd Inc.1 Chapter 4 Taxable Income and Tax Payable For Individuals Slide 2 Canadian Tax Principles Copyright…

Slide 1 Chapter 15 Taxable Income And Tax Payable For Corporations Slide 2 2© 2007, Clarence Byrd Inc. Computation Of Net Income – Schedule 1 Accounting Net Income Accounting…

Slide 1 Slide 2 © 2008 Clarence Byrd Inc. 1 Chapter 2 Investments In Equity Securities Slide 3 © 2008 Clarence Byrd Inc.2 Chapter Objectives ► Classification of equity…