  {"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":"2026-04-16T22:23:42","modified_gmt":"2026-04-17T02:23:42","slug":"tax-material","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/","title":{"rendered":"Tax Material"},"content":{"rendered":"<h1>Fran\u00e7ois Brouard, DBA, FCPA, FCA<\/h1>\n<h2>taxGUIDEfisc<\/h2>\n<p>See <a href=\"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/taxguidefisc\/\">taxGUIDEfisc for CPA preparation<\/a><\/p>\n<h2><strong>Current Books<\/strong><\/h2>\n<ul>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2023 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., May 2023, 138p. ISBN 978-1-988871-06-6<\/p>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,<br \/>\nOttawa: IPSO FACTO consultants inc., June 2022, 100p. ISBN 978-1-988871-05-9<br \/>\n(Plus addendum CFE 2022, June 2023, 5p.)<\/li>\n<\/ul>\n<h2><strong>Notes<\/strong><\/h2>\n<h3>Tax Appendix<\/h3>\n<p><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/notetaxappendix2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2015.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2015<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2014<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2013 \/ <\/a><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2012<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2011.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2011<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2010<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2009.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2009<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2008<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2007revisedOct.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2007<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2006<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2005.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxappendix2004.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2004<\/a> <\/p>\n<h3><i>* CFE Reference schedule \/ EFC Tableau de r\u00e9f\u00e9rence<\/i><\/h3>\n<p><i>CPA Canada CFE Reference schedule<\/i>, 6p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/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\/noteCPAEFCtableaureference2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FRancais 2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF ENglish 2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPACFEreferenceschedule2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF EN 2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteCPAEFCtableaureference2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF FR 2016<\/a><\/p>\n<h3>Tax City Ontario<\/h3>\n<p><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/casetaxTAXCITY2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2021.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2021<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2018.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2018<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2017.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2017<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2016.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2016<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2015.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2015<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2014<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2013<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2012.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2012<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2011.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2011<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2010.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2010<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2009.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2009<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2008.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2008<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2007.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2007<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2006.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2006<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2005.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2005<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/casetaxTAXCITY2004.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2004<\/a><\/p>\n<h3>Tax Summary<\/h3>\n<p>Tax Summary Individual and Corporation NI TI TP (2022) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/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\/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\/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\/TaxSummarycorporationTP2023Summer.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"> PDF<\/a><\/p>\n<h3>Tax Rates<\/h3>\n<p>Tax Rates Individual <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2026 PDF<\/a> \/<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxIndividualTaxRates2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019 PDF<\/a><br \/>\nTax Rates Corporation <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2026.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2026 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2024.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2023.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2022.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2020.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTaxCorporateTaxRates2019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2019 PDF<\/a><\/p>\n<h3>Tax changes in legislation<\/h3>\n<p><i>Note on Changes in Income Tax Legislation for 2026 CFE<\/i>, April 1, 15p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/notetaxchangesinlegislation2025CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2025 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2024CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2024 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2023CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2023 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2022CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2022 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2021CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2021 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2020CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2020 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2019CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2019 PDF<\/a> \/ <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notetaxchangesinlegislation2018CFE.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">CFE 2018 PDF<\/a><\/p>\n<h3>Tax Topics Structure<\/h3>\n<p><i>Note on Selected Themes in Taxation<\/i>, April 2022, 6p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/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\/noteTaxSumTopics3Situations-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<h3>Personal Financial Planning \/ Planification financi\u00e8re Personnelle (PFP)<\/h3>\n<p><i>Note on Personal Financial Planning (PFP)<\/i>, April 2022. 20p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/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\/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\/noteEFpersonnelpersonalFS20210117.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<h3>Other Notes (selection)<\/h3>\n<p><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\/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\/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\/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\/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\/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\/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\/notetaxDAISdataanalyticsinformationsystem.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<p><i>Note on Nonprofits and Charities Taxation<\/i>, May 2023, 22p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/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\/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\/noteTaxHomeofficeexpenses202101ENwihtCRAforms.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<p>How to read the Income tax Act (ITA) (2013) <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notehowtoreadITA2013.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><br \/>\nUnderstanding of ITA section 2 <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/notesection2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<h2><strong>Cases \/ Cas<\/strong><\/h2>\n<h3>Cases for Taxation I (BUSI3005)<\/h3>\n<p>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<h3>Cases for Taxation II (BUSI4005 and ACCT5122)<\/h3>\n<p>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 &#038; Hughes; Truscott; Bullgar; Cirgar <\/p>\n<h3>Cases for Advanced Taxation (ACCT 5120 and ACCT5123)<\/h3>\n<p>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<h3>Other cases \/ Autres cas<\/h3>\n<p>RH; HDI; Pierrette et Rom\u00e9o; Jean-Paul Galarneau; Famille PJ; Hilarion<\/p>\n<h2><strong>Previous versions of books<\/strong><\/h2>\n<ul>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 3rd edition,<br \/>\nOttawa: IPSO FACTO consultants inc., May 2022, 100p. ISBN 978-0-988871-05-9<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2022 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., June 2022, 138p. ISBN 978-0-988871-04-2<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2020 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., May 2020, 138p. ISBN 978-1988871-03-5<\/li>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, 2nd edition,<br \/>\nOttawa: IPSO FACTO consultants inc., May 2018, 82p. ISBN 978-0-988871-02-8<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2019 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., May 2019, 119p. ISBN 978-1-9888871-01-1<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2018 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., May 2018, 125p. ISBN 978-1988871-00-4<\/li>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2017 (May 2018))<br \/>\nOttawa: IPSO FACTO consultants inc., July 2015 &amp; May 2018, 59p. &amp; 8p. ISBN 978-0-9813706-6-8<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2017 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., May 2017, 121p. ISBN 978-0-9813706-9-9<\/li>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA, (with Addendum CFE 2016 (May 2017))<br \/>\nOttawa: IPSO FACTO consultants inc., July 2015 &amp; May 2017, 59p. &amp; 7p. ISBN 978-0-9813706-6-8<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2016 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., June 2016, 120p. ISBN 978-0-9813706-8-2<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2015 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., September 2015, 176p. ISBN 978-0-9813706-7-5<\/li>\n<li>Brouard, F. Exams Preparation Guide in taxation for CPA,<br \/>\nOttawa: IPSO FACTO consultants inc., July 2015, 59p. ISBN 978-0-9813706-6-8<\/li>\n<li>Brouard, F. Canadian Tax Summary of Knowledge (2015 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., July 2015, 108p. ISBN 978-0-9813706-5-1<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2013 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., September 2013, 176p. ISBN 978-0-9813706-4-4<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2012 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., September 2012, 150p. ISBN 978-0-9813706-3-7<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2011 edition),<br \/>\nOttawa: IPSO FACTO consultants inc. September 2011, 85p. ISBN 978-0-9813706-2-0<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2010 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., September 2010, 85p. ISBN 978-0-9813706-1-3<\/li>\n<li>Brouard, F. Canadian Tax Notes and Cases (2009 edition),<br \/>\nOttawa: IPSO FACTO consultants inc., September 2009, 85p. ISBN 978-0-9813706-0-6<\/li>\n<\/ul>\n<p>All comments are welcome.<br \/>\nPlease contact the author, if you are interested to purchase some cases (for faculty)<\/p>\n<table border=\"0\" width=\"800\" cellspacing=\"0\" cellpadding=\"2\">\n<tbody>\n<tr class=\"DecreaseFontMore\" bgcolor=\"#cccccc\">\n<td>\u00a9\u00a0Francois Brouard, Tous droits r\u00e9serv\u00e9s \/ All rights reserved<br \/>\nMise-\u00e0-jour \/ Updated April 16 avril 2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Fran\u00e7ois 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 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":139,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Material - Professor Fran\u00e7ois Brouard<\/title>\n<meta name=\"description\" content=\"Fran\u00e7ois Brouard, DBA, FCPA, FCA taxGUIDEfisc See taxGUIDEfisc for CPA preparation Current Books Brouard, F. Canadian Tax Summary of Knowledge (2023\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/\",\"url\":\"https:\/\/carleton.ca\/profbrouard\/teaching\/tax-material\/\",\"name\":\"Tax Material - Professor Fran\u00e7ois Brouard\",\"isPartOf\":{\"@id\":\"https:\/\/carleton.ca\/profbrouard\/#website\"},\"datePublished\":\"2017-07-12T14:27:34+00:00\",\"dateModified\":\"2026-04-17T02:23:42+00:00\",\"description\":\"Fran\u00e7ois Brouard, DBA, FCPA, FCA taxGUIDEfisc See taxGUIDEfisc for CPA preparation Current Books Brouard, F. 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