Tax Evasion

Details and specs

This one-volume looseleaf text is available exclusively from Carswell and provides tax practitioners with in-depth coverage of this important field. This book addresses the issues that may arise in the course of tax litigation proceedings. 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

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