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CHAPTER 1 : Income Tax Law @ Page 2 - 34 CHAPTER 2 : History and Policy @ Page 38 - 76 CHAPTER 3 : Residence @ Page 79 - 100 CHAPTER 4 : Income @ Page 104 - 134 CHAPTER 5 : Employment Income @ Page 138 - 174 CHAPTER 6 : Business and Property Income : Profit @ Page 176 - 187 CHAPTER 7 : Interest @ Page 231 - 237 CHAPTER 8 : Business and Property Income : Deduction @ Page 240 - 277 CHAPTER 9 : Business and Property Income : Capital Expenditures @ Page 280 - 305 CHAPTER 10 : Capital Gains @ Page 308 - 352 CHAPTER 11 : Other Income and Deductions @ Page 356 - 393 CHAPTER 12 : Taxable Income and Tax for Individuals @ Page 396 - 416 CHAPTER 13 : Income Spiliting @ Page 419 - 436 CHAPTER 14 : Income Earned Through Private Cor[porations, Partnerships and Truzts @ Page 440 - 468 CHAPTER 15 : Tax Administration and Ethics @ Page 472 - 514 CHAPTER 16 : Statutory Interpretation @ Page 516 - 564 CHAPTER 17 : Tax Avoidance @ Page 570 - 623