This one-volume looseleaf text is available exclusively from Carswell. The work provides tax practitioners with in-depth coverage of this important field.
In nine well-written chapters authored by an experienced tax litigator, Tax Evasion
offers specific information on such crucial issues as:
- The tax and criminal legislative provisions and policies that determine whether conduct constitutes tax evasion
- The cases where the legislation has been interpreted and applied, including the latest line of decisions regarding the impact of the Charter of Rights
- A survey of the defences available to those charged with tax evasion, in particular the effect of relying on professional advisors
- Sentencing principles, and an examination of the range of criminal and civil penalties and terms of imprisonment to which a tax evader could be liable
- Offence and penal provisions under provincial legislation.
is designed to provide all the material tax practitioners need to properly advise their clients or employer, and to address the issues that may arise in the course of tax litigation proceedings. Highlights of the work's features include:
• Comprehensive approach - Covering all aspects of tax evasion with respect to income taxes, GST and provincial tax
• In-depth analysis - Exhaustive treatment of the legislation and case law
• Practical guidance - Clear and insightful commentary on the procedural and evidentiary issues
• One-stop source - All relevant legislation and policies provided in useful appendices
• Authoritative - Written and updated by experienced tax litigators at Fraser Milner Casgrain LLP and Blaney McMurtry LLP.