Slide 1 Slide 2 Chapter 16 Rollovers Under Section 85 Slide 3 © 2010, Clarence Byrd Inc. 2 Rollovers Defined Slide 4 © 2010, Clarence Byrd Inc. 3 Important Examples …

Chapter 14 Other Issues In Corporate Taxation © 2011, Clarence Byrd Inc. © 2011, Clarence Byrd Inc. * Acquisition Of Control - The Problem Profit Company Loss Company…

Chapter 6 Taxable Income And Tax Payable For Individuals © 2007, Clarence Byrd Inc. From Net To Taxable Income Taxable Income Division C Deductions © 2007, Clarence…

Trusts And Estate Planning What is a Trust? © 2009 Clarence Byrd Inc. * Settlor Trustee Beneficiaries Property Benefits Legal Ownership Legal Vs. Tax A trust is not a…

© 2008 Clarence Byrd Inc. * Chapter 10 Translation Of Foreign Currency Financial Statements © 2008 Clarence Byrd Inc. * Basic Issues Treatment of exchange gains and…

Slide 1 Chapter 9 Translation Of Foreign Currency Transactions © 2009 Clarence Byrd Inc. 2 The Need For Translation Foreign Currency Transaction Buying or selling goods…

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

Chapter 8 Interests In Joint Ventures © 2008 Clarence Byrd Inc. * Joint Venture Defined Paragraph 3055.03(c) A joint venture is an economic activity resulting from a contractual…

Slide 1 Slide 2 Chapter 4 Consolidated Balance Sheet At Acquisition Slide 3 © 2009 Clarence Byrd Inc.2 The Objective Of Consolidation Parent Sub A Sub B Parent And Subs…

Chapter 18 Partnerships * © 2011 Clarence Byrd Inc. © 2011 Clarence Byrd Inc. © 2011 Clarence Byrd Inc. * Taxable Entities In Canada Income Tax Act Individuals Corporations…