LibGuides UFV: Accounting: Tax Accounting

Tax Accounting

Scope

Tax Accounting emphasizes the preparations of tax returns and tax payments for individuals, businesses, corporations and other entities.

This guide is best used as a starting place to help you find information on these subjects. We'll connect you with a variety of information sources, including books, scholarly/research articles, news, articles, data and more.

Selected Books

Stikeman income tax act annotated.

This invaluable resource combines expert insight, comprehensive annotations, up-to-date amendments, and proposed changes to the federal Income Tax Act.

Canada’s International Tax System : Historical Review, Problems and Outlook for the Future

Provides an overview and assessment of the international aspects of Canada’s income tax system at the time of Canada’s sesquicentennial.

Administration of Income Tax

A comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements).

Tax Accounting: Unravelling the Mystery of Income Taxes

This book provides a unique insight into accounting for income taxes under International Financial Reporting Standards (IAS 12) and gives a detailed ten-step methodology to compute, determine and disclose the tax consequences in the financial statements of a company.

The Economic Function of Deferred Taxes

This book explores the issue of deferred taxes at both the theoretical and practical levels, and investigates the financial aspects of such deferred taxes and their economic function in companies. In practical terms, it discusses specific circumstances leading to the creation of deferred tax and their economic function.

Research Best Bets

Short on time? Just want to dive right in? Start here.

CPA Standards & Guidance Collection (CPACHB) This link opens in a new window
Canadian accounting and auditing standards: CICA Handbook Accounting, CICA Handbook Assurance, CICA Public Sector Accounting Handbook, Management's Discussion and Analysis and the Criteria of Control Publications.
Coverage: 1999 to present.
Permitted Uses for this Database
Business Source Complete (EBSCOHost) This link opens in a new window
All disciplines of business, including marketing, management, accounting, finance and economics. It is particularly useful for finding company profiles from MarketLine/Medtrack, as well as industry profiles, country reports, and market research reports.
Permitted Uses for this Database
Canadian Business & Current Affairs (CBCA) (ProQuest) This link opens in a new window
Canadian Business & Current Affairs (CBCA) covers current events, business, science, the arts, education, and social sciences as produced in Canada.
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ScienceDirect This link opens in a new window
Journal articles on science, technology, medicine, with some coverage of social sciences and humanities. UFV subscribes to journal content only, not books and reference works. Coverage: 1995 to present. If you see a "site can't be reached message", change browser to Firefox.

Permitted Uses for this Database