{"id":141,"date":"2017-07-12T10:27:34","date_gmt":"2017-07-12T14:27:34","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=141"},"modified":"2026-09-02T14:54:55","modified_gmt":"2026-09-02T18:54:55","slug":"tax-material","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/","title":{"rendered":"Tax Material"},"content":{"rendered":"\n<section class=\"w-screen px-6 cu-section cu-section--white ml-offset-center md:px-8 lg:px-14\">\n    <div class=\"space-y-6 cu-max-w-child-5xl  md:space-y-10 cu-prose-first-last\">\n\n            <div class=\"cu-textmedia flex flex-col lg:flex-row mx-auto gap-6 md:gap-10 my-6 md:my-12 first:mt-0 max-w-5xl\">\n        <div class=\"justify-start cu-textmedia-content cu-prose-first-last\" style=\"flex: 0 0 100%;\">\n            <header class=\"font-light prose-xl cu-pageheader md:prose-2xl cu-component-updated cu-prose-first-last\">\n                                    <h1 class=\"cu-prose-first-last font-semibold !mt-2 mb-4 md:mb-6 relative after:absolute after:h-px after:bottom-0 after:bg-cu-red after:left-px text-3xl md:text-4xl lg:text-5xl lg:leading-[3.5rem] pb-5 after:w-10 text-cu-black-700 not-prose\">\n                        Tax Material\n                    <\/h1>\n                \n                                \n                            <\/header>\n\n                    <\/div>\n\n            <\/div>\n\n    <\/div>\n<\/section>\n\n\n\n<h1 class=\"wp-block-heading\">Fran\u00e7ois Brouard, DBA, FCPA, FCA<\/h1>\n\n\n\n<h2 id=\"taxguidefisc\" class=\"wp-block-heading\">taxGUIDEfisc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">See <a href=\"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/taxguidefisc\/\">taxGUIDEfisc for CPA preparation<\/a><\/p>\n\n\n\n<h2 id=\"current-books\" class=\"wp-block-heading\"><strong>Current Books<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2023 edition),<br><br>Ottawa: IPSO FACTO consultants inc., May 2023, 138p. ISBN 978-1-988871-06-6<br><\/li>\n\n\n\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,<br><br>Ottawa: IPSO FACTO consultants inc., June 2022, 100p. ISBN 978-1-988871-05-9<br><br>(Plus addendum CFE 2022, June 2023, 5p.)<\/li>\n<\/ul>\n\n\n\n<h2 id=\"notes\" class=\"wp-block-heading\"><strong>Notes<\/strong><\/h2>\n\n\n\n<h3 id=\"tax-appendix\" class=\"wp-block-heading\">Tax Appendix<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Tax Appendix 2026<\/a><br>\n<u>Previous years \/ Ann\u00e9es ant\u00e9rieures<\/u><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2015.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2015<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2014<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2013 \/ <\/a><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2012<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2011.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2011<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2010<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2009.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2009<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2008<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2007revisedOct.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2007<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2006<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2005.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxappendix2004.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2004<\/a> <\/p>\n\n\n\n<h3 id=\"cfe-reference-schedule-efc-tableau-de-reference\" class=\"wp-block-heading\"><i>* CFE Reference schedule \/ EFC Tableau de r\u00e9f\u00e9rence<\/i><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><i>CPA Canada CFE Reference schedule<\/i>, 6p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/CPACanadaCFEReferenceSchedule2026EN.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF ENglish 2026<\/a><br>\n<i>CPA Canada EFC Tableau de r\u00e9f\u00e9rence<\/i>, 6p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/CPACanadaEFCtableaureference2026FR.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FRancais 2026<\/a><br>\n<u>Previous years \/ Ann\u00e9es ant\u00e9rieures<\/u><br>\n<i>CPA Canada style CFE Reference schedule<\/i> \/ <i>CPA Canada format EFC Tableau de r\u00e9f\u00e9rence<\/i><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FRancais 2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF ENglish 2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPACFEreferenceschedule2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteCPAEFCtableaureference2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2016<\/a><\/p>\n\n\n\n<h3 id=\"tax-city-ontario\" class=\"wp-block-heading\">Tax City Ontario<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Tax City Ontario 2026<\/a><br>\n<u>Previous years \/ Ann\u00e9es ant\u00e9rieures<\/u><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2015.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2015<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2014<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2013<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2012<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2011.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2011<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2010<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2009.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2009<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2008<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2007.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2007<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2006<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2005.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/casetaxTAXCITY2004.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2004<\/a><\/p>\n\n\n\n<h3 id=\"tax-summary\" class=\"wp-block-heading\">Tax Summary<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tax Summary Individual and Corporation NI TI TP (2022) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/TaxSummaryINDCORPNITITP2022Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\nTax Summary Individual NI TI TP (2022) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/TaxSummaryindividualNITITP2022Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\nTax Summary NI section 3 details (2022) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/TaxSummaryIncomeDetails3emplbuspropotherinc2022Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\nTax Summary Corporation NI TI TP (2022) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/TaxSummarycorporationNITITP2022Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\nTax Summary Corporation TP details (2023) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/TaxSummarycorporationTP2023Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"> PDF<\/a><\/p>\n\n\n\n<h3 id=\"tax-rates\" class=\"wp-block-heading\">Tax Rates<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tax Rates Individual <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2026 PDF<\/a> \/<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxIndividualTaxRates2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019 PDF<\/a><br>\nTax Rates Corporation <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2026 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCorporateTaxRates2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019 PDF<\/a><\/p>\n\n\n\n<h3 id=\"tax-changes-in-legislation\" class=\"wp-block-heading\">Tax changes in legislation<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><i>Note on Changes in Income Tax Legislation for 2026 CFE<\/i>, April 1, 15p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2026CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2026 PDF<\/a><br>\n<u>Previous years \/ Ann\u00e9es ant\u00e9rieures<\/u><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2025CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2024CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2023CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2022CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2021CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2021 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2020CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2019CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2019 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxchangesinlegislation2018CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2018 PDF<\/a><\/p>\n\n\n\n<h3 id=\"tax-topics-structure\" class=\"wp-block-heading\">Tax Topics Structure<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><i>Note on Selected Themes in Taxation<\/i>, April 2022, 6p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxSumTopics1SelectedThemes-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Tax Interrelationships Between Persons<\/i>, April 2022, 2p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxSumTopics2InterrelationshipsbetweenPersons-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Tax Situation<\/i>, April 2022, 2p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxSumTopics3Situations-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<h3 id=\"personal-financial-planning-planification-financiere-personnelle-pfp\" class=\"wp-block-heading\">Personal Financial Planning \/ Planification financi\u00e8re Personnelle (PFP)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><i>Note on Personal Financial Planning (PFP)<\/i>, April 2022. 20p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxPersonalFinancialPlanning-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on PFP Retirement Planning Analysis<\/i>, April 2022. 2p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxPFPRetirementAnalysis-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on PFP Life Insurance Needs Analysis<\/i>, April 2022. 2p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxPFPLifeInsuranceAnalysis-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note sur les \u00e9tats financiers personnels \/ on Personal Financial Statements<\/i>, January 2021, 23p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteEFpersonnelpersonalFS20210117.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<h3 id=\"other-notes-selection\" class=\"wp-block-heading\">Other Notes (selection)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><i>Note on Options to Study Taxation in Canada \/ Note sur les options pour \u00e9tudier en fiscalit\u00e9 au Canada<\/i>, February 29, 2024, 8p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTAXstudiesintaxationetudesfiscalite.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note comparing tax textbooks content<\/i>, April 13, 2023, 2p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxSummarychapterstextbooks2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Tax References List \/ Bibliographie en fiscalit\u00e9<\/i>, April 8, 2019, 14p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxreferenceslist2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on CRA Income Tax Folios<\/i>, April 1, 2026, 8p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCRAIncomeTaxFolios2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Tax Case Research and Analysis<\/i>, April 2022, 3p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCaseResearchAnalysis-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Tax Acronyms \/ Abr\u00e9viations en fiscalit\u00e9<\/i>, April 2022, 5p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxAcronyms-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Taxation Data Analytics and Information Systems (DAIS)<\/i>, May 2019, 5p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notetaxDAISdataanalyticsinformationsystem.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><i>Note on Nonprofits and Charities Taxation<\/i>, May 2023, 22p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/NoteTAXNPOcharitiestaxation20230523.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on Capital Gain Deduction<\/i>, April 16, 2026, 9p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxCapitalGainDeduction2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\n<i>Note on taxation of home office expenses (for employees)<\/i>, January 2021, 24p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTaxHomeofficeexpenses202101ENwihtCRAforms.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">How to read the Income tax Act (ITA) (2013) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notehowtoreadITA2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br>\nUnderstanding of ITA section 2 <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/notesection2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<h2 id=\"cases-cas\" class=\"wp-block-heading\"><strong>Cases \/ Cas<\/strong><\/h2>\n\n\n\n<h3 id=\"cases-for-taxation-i-busi3005\" class=\"wp-block-heading\">Cases for Taxation I (BUSI3005)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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<\/p>\n\n\n\n<h3 id=\"cases-for-taxation-ii-busi4005-and-acct5122\" class=\"wp-block-heading\">Cases for Taxation II (BUSI4005 and ACCT5122)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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 &amp; Hughes; Truscott; Bullgar; Cirgar <\/p>\n\n\n\n<h3 id=\"cases-for-advanced-taxation-acct-5120-and-acct5123\" class=\"wp-block-heading\">Cases for Advanced Taxation (ACCT 5120 and ACCT5123)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">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<br>\nCARPET; 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<br>\n(some cases are adapted from UFE)<\/p>\n\n\n\n<h3 id=\"other-cases-autres-cas\" class=\"wp-block-heading\">Other cases \/ Autres cas<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">RH; HDI; Pierrette et Rom\u00e9o; Jean-Paul Galarneau; Famille PJ; Hilarion<\/p>\n\n\n\n<h2 id=\"previous-versions-of-books\" class=\"wp-block-heading\"><strong>Previous versions of books<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,<br><br>Ottawa: IPSO FACTO consultants inc., May 2022, 100p. ISBN 978-0-988871-05-9<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2022 edition),<br><br>Ottawa: IPSO FACTO consultants inc., June 2022, 138p. ISBN 978-0-988871-04-2<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2020 edition),<br><br>Ottawa: IPSO FACTO consultants inc., May 2020, 138p. ISBN 978-1988871-03-5<\/li>\n\n\n\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 2nd edition,<br><br>Ottawa: IPSO FACTO consultants inc., May 2018, 82p. ISBN 978-0-988871-02-8<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2019 edition),<br><br>Ottawa: IPSO FACTO consultants inc., May 2019, 119p. ISBN 978-1-9888871-01-1<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2018 edition),<br><br>Ottawa: IPSO FACTO consultants inc., May 2018, 125p. ISBN 978-1988871-00-4<\/li>\n\n\n\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2017 (May 2018))<br><br>Ottawa: IPSO FACTO consultants inc., July 2015 &amp; May 2018, 59p. &amp; 8p. ISBN 978-0-9813706-6-8<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2017 edition),<br><br>Ottawa: IPSO FACTO consultants inc., May 2017, 121p. ISBN 978-0-9813706-9-9<\/li>\n\n\n\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2016 (May 2017))<br><br>Ottawa: IPSO FACTO consultants inc., July 2015 &amp; May 2017, 59p. &amp; 7p. ISBN 978-0-9813706-6-8<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2016 edition),<br><br>Ottawa: IPSO FACTO consultants inc., June 2016, 120p. ISBN 978-0-9813706-8-2<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2015 edition),<br><br>Ottawa: IPSO FACTO consultants inc., September 2015, 176p. ISBN 978-0-9813706-7-5<\/li>\n\n\n\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA,<br><br>Ottawa: IPSO FACTO consultants inc., July 2015, 59p. ISBN 978-0-9813706-6-8<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2015 edition),<br><br>Ottawa: IPSO FACTO consultants inc., July 2015, 108p. ISBN 978-0-9813706-5-1<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2013 edition),<br><br>Ottawa: IPSO FACTO consultants inc., September 2013, 176p. ISBN 978-0-9813706-4-4<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2012 edition),<br><br>Ottawa: IPSO FACTO consultants inc., September 2012, 150p. ISBN 978-0-9813706-3-7<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2011 edition),<br><br>Ottawa: IPSO FACTO consultants inc. September 2011, 85p. ISBN 978-0-9813706-2-0<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2010 edition),<br><br>Ottawa: IPSO FACTO consultants inc., September 2010, 85p. ISBN 978-0-9813706-1-3<\/li>\n\n\n\n<li>Brouard, F. Canadian Tax Notes and Cases (2009 edition),<br><br>Ottawa: IPSO FACTO consultants inc., September 2009, 85p. ISBN 978-0-9813706-0-6<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">All comments are welcome.<br>\nPlease contact the author, if you are interested to purchase some cases (for faculty)&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00a9\u00a0Francois Brouard, Tous droits r\u00e9serv\u00e9s \/ All rights reserved<br>Mise-\u00e0-jour \/ Updated April 23 avril 2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fran\u00e7ois Brouard, DBA, FCPA, FCA taxGUIDEfisc See taxGUIDEfisc for CPA preparation Current Books Notes Tax Appendix Tax Appendix 2026 Previous years \/ Ann\u00e9es ant\u00e9rieures 2025 \/ 2024 \/ 2023 \/ 2022 \/ 2021 \/ 2020 \/ 2019 \/ 2018 \/ 2017 \/ 2016 \/ 2015 \/ 2014 \/ 2013 \/ 2012 \/ 2011 \/ 2010 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":139,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_cu_dining_location_slug":"","footnotes":"","_links_to":"","_links_to_target":""},"cu_page_type":[],"class_list":["post-141","page","type-page","status-publish","hentry"],"acf":{"cu_post_thumbnail":""},"_links":{"self":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/comments?post=141"}],"version-history":[{"count":3,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/141\/revisions"}],"predecessor-version":[{"id":5835,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/141\/revisions\/5835"}],"up":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/139"}],"wp:attachment":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/media?parent=141"}],"wp:term":[{"taxonomy":"cu_page_type","embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/cu_page_type?post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}