Fundamentals of Canadian Income Tax, Volume 1 Personal Tax, 2e

Vern Krishna

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A completely up-to-date exposition of Canadian income tax in terms of legislation, administrative practices and case law

Tax law is pervasive and affects every aspect of our commercial and personal lives. It affects every transaction, whether domestic or international, involving an exchange of goods, services, or intellectual property. Lawyers must consider the tax impact in all such transactions. This text is written for students, business and tax lawyers. It discusses the essential principles and concepts of tax law.
Written by a well-respected lawyer with an extensive academic background as a law professor, the text is written for those that are afraid of tax and numbers. It is easy to read with full citations of legal authorities. The author supports his legal analysis with numerous practical examples of how the provisions of tax law operate.
Tax law evolves and expands annually with new budgets that introduce new concepts and an increasing volume of case law. In recent years, there has been a significant shift, both in statutory and case law, in the method of interpreting the Income Tax Act. This text captures all of the significant changes in tax law, including statutory provisions, case law and the administrative practices of the Canada Revenue Agency. There have also been several major cases in the Supreme Court which are introduced in this text.
The author incorporates superlative finding tools: a detailed Table of Contents, a Table of Cases cited, complete Topical Index, and a comprehensive Glossary. Most importantly, Professor Krishna provides a comprehensive topical bibliography following every chapter to facilitate further research.
New in this edition
There has been a significant shift over the past few years in how the Income Tax Act is being interpreted and the 2nd Edition captures all the significant changes in the relevant tax law including:
  • Statutory provisions
  • Caselaw – several major Supreme Court cases are highlighted
  • Administrative practices of the Canada Revenue Agency
The comprehensive Glossary and the topical bibliographies following each chapter have been updated to facilitate further research.

Est Cost: Annual volumes supplied on standing order subscription


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Taxation Law


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