Just as bridges connect parts of Canada together, Canadian Income Taxation: Planning and Decision Making connects tax law and its application, to business and investment transactions and decision making. Taxation is more exciting and interesting—and less complex—than it is reputed to be. This 2024-2025 Edition of Canadian Income Taxation: Planning and Decision Making is written in a manner consistent with this view. Buckwold/Kitunen/Roman/Iqbal develops the fundamental principles of the Canadian tax laws and examines their effect on business decision making and financial planning.Written in a student-friendly style and refraining, as much as possible, from the use of technical jargon and descriptions of the Income Tax Act, students begin each chapter with a clear understanding of the objectives. Students will find the chapters easy and enjoyable to read and will finish with a sound understanding of the fundamental issues. By adhering to the fundamental framework, complex issues are presented in a clear and concise manner and tied to their practical applications.