Introduction to Federal Income Taxation in Canada, 32nd Edition

Summary of Changes

This update is designed to assist instructors by providing information on the changes to the upcoming edition of Introduction to Federal Income Taxation in Canada.

Content changesThe following is a summary of the significant changes to the content of the upcoming edition of Introduction to Federal Income Taxation in Canada. This summary is designed to assist you in preparing the annual update to your course outline.

Legislation Update

The 32nd edition of the book has been updated to include draft legislation up to and including that announced in the June 6, 2011 federal Budget.

Study GuideTwo features have been added to the 2011-2012 Study Guide to further promote the students’ ability to absorb and retain information:

• A list of common accounting acronyms will help students associate these abbreviations with the concepts to which they refer, and also lists paragraphs in the textbook where these concepts are defined and discussed.

• The extensive Knowledge Reference List identifies the topics covered in the textbook, the legislation that deals with these topics, and the textbook paragraphs in which these topics are discussed in detail. This will allow students to target specific topics and study more effectively.

Solutions ManualThis year, a DVD with PowerPoint slides will be included with the Solutions Manual to enhance lecture materials. These slides have been classroom-tested, and may be posted to a course website or made available to the students by other means.

Changes to ParagraphsNew paragraphs have been added at ¶3,032; 3,268; 10,173; 10,222; 10,227; and 13,600. Paragraph 17,090 has been subdivided into ¶17,090.10; 17,090.20; and 17,090.30. Paragraph 10,015.30 has been removed.2011

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Chapter 19: Assignment Problems

Introduction to Federal Incom

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Chapter 3: Assignment Problems