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

Get the essential principles and concepts of income tax with this easy-to-read text that includes full citations of legal authorities along with practical tips and examples of how the provisions of the Income Tax Act fit together. Completely re-written to reflect all tax legislative changes since the 2009 edition, it includes numerous measures from the 2014 Federal Budget, revised federal and provincial tax rates and is updated to incorporate significant case law from the Supreme Court of Canada and the Federal Court of Appeal. Written in an easy-to-read format, it has been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal, and the Tax Court of Canada. All the information needed in the personal taxation field is contained in this portable book, written by a well-respected lawyer with an extensive academic background as a law professor. Also included is commentary from the author and selected bibliographies from authoritative figures in the tax world. Tax law evolves 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 and a complete Topical Index. Most importantly Professor Krishna provides a comprehensive topical bibliography following every chapter to facilitate further research.

Est Cost:Annual volumes supplied on standing order subscription


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Taxation Law


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