Tax Evasion
What’s inside
Table of contents
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Index
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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
- Publisher:
- Carswell
- Practice Area:
- Tax & accounting
- Jurisdiction:
- General
- Publication Date:
- 1995-01-12
- Hardcover Specifications
- Service #:
- 30843495
- Sub #:
- 30842454
- Pages:
- N/A
- Shelf Space:
- N/A
- Volume:
- N/A
- Anticip Unkeep Cost:
- N/A
- eBook Specifications
- ISBN:
- N/A