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Chapter 24: Canadian Taxation

In this section

  • The Canadian Taxation System
    Dive into Canada’s self-assessment principle, progressive tax structure, and core responsibilities for individuals and businesses under the federal Income Tax Act and provincial tax regimes.
  • Capital Gains and Losses
    Explore the fundamentals of capital gains and losses in Canada, including taxation, adjusted cost base, principal residence exemptions, and best practices for accurate reporting.
  • Tax Deferral and Tax-Free Plans
    Explore how Canadians can benefit from RRSPs, RPPs, TFSAs, RESPs, and RDSPs by leveraging tax deferral and tax-free strategies to optimize their financial growth.
  • Tax Planning Strategies
    Explore effective tax planning techniques designed to minimize tax liability, optimize after-tax returns, and maximize wealth in the Canadian context.

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