Main Contents:

• Individual and corporate taxes on income, capital gains and property
• Determination of the taxable base, application of rates and tax credits
• Legal entities available for doing business in Canada, including corporations and partnerships
• Canada's tax treaty network, including measures for the avoidance of double taxation
• International transfer pricing and anti-avoidance rules
• Taxation of branches of foreign companies and other types of vehicles for international investment in Canada
• Indirect taxes including the federal goods and services tax (GST), provincial sales taxes (PST) and the harmonized sales tax (HST)
• The Canada–United States Free Trade Agreement and the North American Free Trade Agreement (NAFTA)
• Taxation of financial institutions, insurance companies and specialized Industries
• Income tax incentives
• Important provincial tax details
• Assessment, collection and appeal procedures

IBFD Canada -- Taxation & Investment also includes a summary of basic information on the economy, exchange controls, competition law and trade practices. The complete texts of Canada's major tax treaties are included.