TY - BOOK AU - Huot TI - Understanding income tax SN - 0459573438 AV - HJ4661 .H82 PY - 1988/// CY - Ontario PB - Thomson KW - Taxation N1 - Introduction --Liability for tax and rules for computing income -- Administration -- Income from an office or employment -- Miscellaneous sources of income and deductions -- Taxable income of individuals -- Deferred income plans -- Income from business or property -- Capital cost allowance -- Eligible capital property -- Capital gains -- Gifts, attribution rules and death -- Corporations -- Partnerships -- Trusts -- Non-residents -- Rollover, reorganization and winding-up -- Purchase and sale of a business -- Tax planning -- Consumption taxes in Canada ER -