Canadian Master Tax Guide, 80th Edition, 2025

The 2025 Canadian Master Tax Guide contains timely and precise explanations of federal income taxes for individuals, partnerships, corporations, estates, and trusts, as well as changes established by key court decisions and the Canada Revenue Agency.

The book’s explanations provide tax practitioners with accurate guidance to help them understand, apply, and comply with today’s complex tax laws. Conveniently cross-referenced to the Income Tax Act, Income Tax Regulations, court decisions, CRA technical publications, and Wolters Kluwer’s Canadian Tax Reporter, this reliable reference is a must for anyone involved with federal taxation.

The 2025 edition contains updated content reflecting tax measures from the 2024 Federal Budget, Bills C-59 and C-69, and various legislative proposals. 

What's New in the 2025 Edition

• Notable tax measures new to this edition include (but are not limited to) the following:
• The legislation to increase the capital gains inclusion rate
• The many recently-enacted changes to the alternative minimum tax (AMT)
• The Canadian Entrepreneurs’ Incentive
• Capital gains exemptions for transfers to employee ownership trusts and workers’ cooperatives
• Accelerated capital cost allowance for productivity-enhancing assets and purpose-built rentals
• The Clean Hydrogen and Clean Technology Manufacturing investment tax credits 
• The Home Buyer’s Plan
• Recently-enacted hybrid mismatch measures

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