This text is appropriate for one- or two-term courses covering personal and corporate taxation from a practitioner’s perspective.
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen’s Canadian Tax Principles, 2009-2010 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs.