The Fundamentals of Income Tax Law
- ISBN-10
- 0779822552
- ISBN-13
- 9780779822553
- Category
- Business & Economics
- Pages
- 975
- Language
- English
- Published
- 2009
- Publisher
- Carswell Legal Publications
- Author
- Vern Krishna
Description
Fundamentals of Income Tax Law is a completely up-to-date exposition of Canadian income tax in terms of legislation, administrative practices and case law. The text is a systematic examination of the foundational principles of Canadian income tax law and an analysis of the interpretation of those principles in leading Canadian cases. The text contains extensive illustrations and examples that facilitate an understanding of complex provisions. Fundamentals has four themes: determination of income and tax liability; basic corporate taxation; administration and compliance; and tax avoidance. The text examines all of the fundamental principles - constitutional, economic and interpretive---of Canadian income tax law pertaining to the computation of income, taxable income and tax payable. The text comprehensively covers all matters pertaining to the administrative aspects of the income tax law, compliance provisions, tax filings, and legal procedures for disputes in the tax courts. In addition to the general principles that apply to all taxpayers, there are four chapters specifically income. Finally, the text has a comprehensive chapter and analysis of the rules pertaining to tax avoidance and, in particular, the general anti-avoidance rule (GAAR), which is now an intrinsic part of all tax planning and compliance. The text is written in an easy to read style. Students and practitioners will find the analysis thoughtful without being obtuse. Each chapter is supplemented by comprehensive supplementary materials in the form of bibliographies to facilitate further research.
Get the book
Similar books
-
Taxation for Decision Makers, Binder Ready Version
By Shirley Dennis-Escoffier, Karen A. Fortin[LO 8.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
-
Taxation for Decision Makers, 2019 Edition
By Shirley Dennis-Escoffier, Karen A. Fortin[LO 9.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
-
Taxation for Decision Makers, 2020
By Shirley Dennis-Escoffier, Karen A. Fortin[LO 9.2] The Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $4,500,000. The property has a basis of ...
-
Keeping House in Lusaka
By Karen Tranberg Hansen1934. Memorandum on the Native Tribes and Tribal Areas of Northern Rhodesia . Lusaka : Government Printer . Timberlake , Michael , ed . 1985.
-
Encyclopedia of Community: From the Village to the Virtual World
By DAVID LEVINSON, KAREN CHRISTENSENTimberlake, L. (1987). Only one Earth. London: BBC Books: Earthscan. Tinker, I. (1987). Street foods: Testing assumptions about informal sector by women and ...
-
Taxation for Decision Makers 2006
By Shirley Dennis-Escoffier, Karen FortinThe Timberlake Corporation has an opportunity to sell its manufacturing facility to Carroll Corporation for $ 4,500,000 . The property has a basis of ...
-
Handbook of Organizational Performance: Behavior Analysis and Management
By William K Redmon, Thomas C Mawhinney, Carl Merle JohnsonTimberlake (1980, 1984) promulgated a behavioral-regulation analysis of learned performance that emphasizes the importance of behavioral.
-
Money and the Rule of Law: Generality and Predictability in Monetary Institutions
By Peter J. Boettke, Alexander William Salter, Daniel J. Smith190; Timberlake 1993, pp. 356–357). By increasing fiscal expenditures, President Carter may have successfully cornered the Fed into delaying tighter ...
-
Economic Politics: The Costs of Democracy
By William R. Keech, William R Keech( Timberlake , 1993 , p . 4 ) The same was true of the second Bank of the United States , which was chartered in 1816. However , under the leadership of ...
-
Handbook of Organizational Performance: Behavior Analysis and Management
By William K Redmon, Thomas C Mawhinney, Carl Merle JohnsonSchlinger, H. and Blakely, E. (1987). Function-altering effects of ... Timberlake, W. and Allison, J. (1974). Response deprivation: An empirical 48 HANDBOOK ...