François Brouard, DBA, FCPA, FCA

taxGUIDEfisc

See taxGUIDEfisc for CPA preparation

Current Books

  • Brouard, F. Canadian Tax Summary of Knowledge (2023 edition),
    Ottawa: IPSO FACTO consultants inc., May 2023, 138p. ISBN 978-1-988871-06-6

  • Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,
    Ottawa: IPSO FACTO consultants inc., June 2022, 100p. ISBN 978-1-988871-05-9
    (Plus addendum CFE 2022, June 2023, 5p.)

Notes

Tax Appendix

Tax Appendix 2024
Previous years / Années antérieures
2023 / 2022 / 2021 / 2020 / 2019 / 2018 / 2017 / 2016 / 2015 / 2014 / 2013 / 2012 / 2011 / 2010 / 2009 / 2008 / 2007 / 2006 / 2005 / 2004

CFE Reference schedule / EFC Tableau de référence
CPA Canada style CFE Reference schedule (tax appendix), 3p. PDF ENglish 2024
CPA Canada format EFC Tableau de référence, 3p. PDF FRancais 2024
Previous years / Années antérieures
PDF EN 2023 / PDF FR 2023 / PDF EN 2022 / PDF FR 2022 / PDF EN 2021 / PDF FR 2021 / PDF EN 2020 / PDF FR 2020 / PDF EN 2019 / PDF FR 2019 / PDF EN 2018 / PDF FR 2018 / PDF EN 2017 / PDF FR 2017 / PDF EN 2016 / PDF FR 2016

Tax City Ontario

Tax City Ontario 2024
Previous years / Années antérieures
2023 / 2022 / 2021 / 2020 / 2019 / 2018 / 2017 / 2016 / 2015 / 2014 / 2013 / 2012 / 2011 / 2010 / 2009 / 2008 / 2007 / 2006 / 2005 / 2004

Tax Summary

Tax Summary Individual and Corporation NI TI TP (2022) PDF
Tax Summary Individual NI TI TP (2022) PDF
Tax Summary NI section 3 details (2022) PDF
Tax Summary Corporation NI TI TP (2022) PDF
Tax Summary Corporation TP details (2023) PDF

Tax Rates

Tax Rates Individual 2024 PDF / 2023 PDF / 2022 PDF / 2020 PDF / 2019 PDF
Tax Rates Corporation 2024 PDF /2023 PDF / 2022 PDF / 2020 PDF / 2019 PDF

Tax changes in legislation

Note on Changes in Income Tax Legislation for 2024 CFE, April 5, 12p. CFE 2024 PDF
Previous years / Années antérieures
CFE 2023 PDF / CFE 2022 PDF / CFE 2021 PDF / CFE 2020 PDF / CFE 2019 PDF / CFE 2018 PDF

Tax Topics Structure

Note on Selected Themes in Taxation, April 2022, 6p. PDF
Note on Tax Interrelationships Between Persons, April 2022, 2p. PDF
Note on Tax Situation, April 2022, 2p. PDF

Personal Financial Planning / Planification financière Personnelle (PFP)

Note on Personal Financial Planning (PFP), April 2022. 20p. PDF
Note on PFP Retirement Planning Analysis, April 2022. 2p. PDF
Note on PFP Life Insurance Needs Analysis, April 2022. 2p. PDF
Note sur les états financiers personnels / on Personal Financial Statements, January 2021, 23p. PDF

Other Notes (selection)

Note on Options to Study Taxation in Canada, March 10, 2017, 3p. PDF
Note comparing tax textbooks content, April 13, 2023, 2p. PDF
Note on Tax References List / Bibliographie en fiscalité, April 8, 2019, 14p. PDF
Note on CRA Income Tax Folios, April 2023, 8p. PDF
Note on Tax Case Research and Analysis, April 2022, 3p. PDF
Note on Tax Acronyms / Abréviations en fiscalité, April 2022, 5p. PDF
Note on Taxation Data Analytics and Information Systems (DAIS), May 2019, 5p. PDF
Note on Options to Study Taxation in Canada / Note sur les options pour étudier en fiscalité au Canada, February 29, 2024, 8p. PDF

Note on Nonprofits and Charities Taxation, May 2023, 22p. PDF
Note on taxation of home office expenses (for employees), January 2021, 24p. PDF

How to read the Income tax Act (ITA) (2013) PDF
Understanding of ITA section 2 PDF

Cases / Cas

Cases for Taxation I (BUSI3005)

CEPPI; Stew Dent; Anthony Taching; Demos Tapas (A-D); Reese Dency; ITAC; Nicoli (A-B); Nicolas Nichol; Nathan Nichol; Paulo Tavares; Sandrine Ember; Sandra Emond; Keith Emmerson; Buzz Nightyear; BUSI consultants; Busy Buddy; Amondo; Amity; AMORT; Paul Thomas; Tim Pratt; Ted Pratt; Todd Pratt; Charles Goldberg; Carl Ginsberg; NET INC; Roger Samuel; NAL; ATTRI; NALAR; Fern and Jane; Harrison Family; Frank Tanner; Ming Tai; Miss Take; Douglas Tate; Ian Vestor; Jeff Tataki; Knowle Ledge; Rez Dense; RITA; Nix; Emery; Emard; Emu; Emaq; Emai; Emeq; Emily; Emak; Emou; Emmett; Emmori; Emmour; Emmruq; Emmerais; Emmout; Emmitt; Emmrok; Emmrouch; Buffy; Bunny; Bussy; Bully; Butty; Buggy; Buzzy; Bummy; Bukky; Amiel; Amigo; Amir; Amica; Amiral; Amikat; Amazo; Amegantic; Amwing; Claido Grant; Camille Girard; Colleen Gill; Caleb Gelfand; Cab Galloway; Chuck Gabriel; Carl Godin; Calvin Gareth; Camden Gainor; Tifo; Tibeau; Taza; Tarot; Tafote; Tamotte; Tango; Tapis; Takot

Cases for Taxation II (BUSI4005 and ACCT5122)

NIOR inc.; NITA inc.; TIZSA inc.; Tatouin inc.; ManPro inc.; ManEngLab inc.; Real Group; Lasso Group; Global inc.; Dicici inc.; DeeBlue; DeeGray; DeeRed; DeeSalmon; DeeSnow; Beethoven; Bach; Mozart; Wendy Windy; Farron; TIPS inc.; GIST inc.; Heil, Klassen & Hughes; Truscott; Bullgar; Cirgar

Cases for Advanced Taxation (ACCT 5120 and ACCT5123)

Pete Tacos; TABU inc.; Rich Tacto; Dave Tacouet; Dan Taczin; Paul Tacal; Julie Taloire; Luc Tactik; Beckie Tacroe; Billy Tacun; Doris Tacho; TAXIMOETRO inc.; TAVUE inc.; TAVROS inc.; TAVROOUM inc.; TAVROISE inc.; TAVERN inc.; TAVRENOE inc.; TAVISTOCK inc.; TAVIRA inc.; TABABORD inc.; TAGAUCH inc.; TADROIT inc.; Deement; Rollo; Keith Tabasco
CARPET; Nat Riseborough; LEGSTRU; Pat Fiori Panning; Thomas Evans; CRYPTO; TransFortin; Parent; REDSEL; Dan Redman; Jennings; TransLASI; FABI; CML; Mandrakes; Cotombs; Stonch; TransRaymond; Tosimo; Farron; Stan Bunny; SREDIC; GASTON; Mort Deadwood; Richard; TransFISEF; Mattjon; Cuisinex; Walkin; MBL; BART; PRIPU; RM; FONDA; COVIDIN; COVIDENBU; Simpson; Omega Corporation; RESERVECAG; RESERVADA; QUINZUN; SOIL; SIL; Bickers; AKIWOOD; INTEGRAT; YMI; Thurold; Johnson; Omega Corporation inc.; Simpson
(some cases are adapted from UFE)

Other cases / Autres cas

RH; HDI; Pierrette et Roméo; Jean-Paul Galarneau; Famille PJ; Hilarion

Previous versions of books

  • Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,
    Ottawa: IPSO FACTO consultants inc., May 2022, 100p. ISBN 978-0-988871-05-9
  • Brouard, F. Canadian Tax Summary of Knowledge (2022 edition),
    Ottawa: IPSO FACTO consultants inc., June 2022, 138p. ISBN 978-0-988871-04-2
  • Brouard, F. Canadian Tax Summary of Knowledge (2020 edition),
    Ottawa: IPSO FACTO consultants inc., May 2020, 138p. ISBN 978-1988871-03-5
  • Brouard, F. Exams Preparation Guide in taxation for CPA, 2nd edition,
    Ottawa: IPSO FACTO consultants inc., May 2018, 82p. ISBN 978-0-988871-02-8
  • Brouard, F. Canadian Tax Summary of Knowledge (2019 edition),
    Ottawa: IPSO FACTO consultants inc., May 2019, 119p. ISBN 978-1-9888871-01-1
  • Brouard, F. Canadian Tax Summary of Knowledge (2018 edition),
    Ottawa: IPSO FACTO consultants inc., May 2018, 125p. ISBN 978-1988871-00-4
  • Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2017 (May 2018))
    Ottawa: IPSO FACTO consultants inc., July 2015 & May 2018, 59p. & 8p. ISBN 978-0-9813706-6-8
  • Brouard, F. Canadian Tax Summary of Knowledge (2017 edition),
    Ottawa: IPSO FACTO consultants inc., May 2017, 121p. ISBN 978-0-9813706-9-9
  • Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2016 (May 2017))
    Ottawa: IPSO FACTO consultants inc., July 2015 & May 2017, 59p. & 7p. ISBN 978-0-9813706-6-8
  • Brouard, F. Canadian Tax Summary of Knowledge (2016 edition),
    Ottawa: IPSO FACTO consultants inc., June 2016, 120p. ISBN 978-0-9813706-8-2
  • Brouard, F. Canadian Tax Notes and Cases (2015 edition),
    Ottawa: IPSO FACTO consultants inc., September 2015, 176p. ISBN 978-0-9813706-7-5
  • Brouard, F. Exams Preparation Guide in taxation for CPA,
    Ottawa: IPSO FACTO consultants inc., July 2015, 59p. ISBN 978-0-9813706-6-8
  • Brouard, F. Canadian Tax Summary of Knowledge (2015 edition),
    Ottawa: IPSO FACTO consultants inc., July 2015, 108p. ISBN 978-0-9813706-5-1
  • Brouard, F. Canadian Tax Notes and Cases (2013 edition),
    Ottawa: IPSO FACTO consultants inc., September 2013, 176p. ISBN 978-0-9813706-4-4
  • Brouard, F. Canadian Tax Notes and Cases (2012 edition),
    Ottawa: IPSO FACTO consultants inc., September 2012, 150p. ISBN 978-0-9813706-3-7
  • Brouard, F. Canadian Tax Notes and Cases (2011 edition),
    Ottawa: IPSO FACTO consultants inc. September 2011, 85p. ISBN 978-0-9813706-2-0
  • Brouard, F. Canadian Tax Notes and Cases (2010 edition),
    Ottawa: IPSO FACTO consultants inc., September 2010, 85p. ISBN 978-0-9813706-1-3
  • Brouard, F. Canadian Tax Notes and Cases (2009 edition),
    Ottawa: IPSO FACTO consultants inc., September 2009, 85p. ISBN 978-0-9813706-0-6

All comments are welcome.
Please contact the author, if you are interested to purchase some cases (for faculty)

© Francois Brouard, Tous droits réservés / All rights reserved
Mise-à-jour / Updated May 2 mai 2024