This work provides an exhaustive list of terms, expressions, and rules the meaning of which has been analyzed by the courts in decisions rendered in income tax matters, in English, and in French, since 1917. The author has carefully reviewed all the decisions published in Canada Tax Cases and Dominion Tax Cases, in addition, provides the reference of all the relevant judgments as well as the names of the parties.

Canada Tax Words, Phrases and Rules is put together to make study and research easy. The seamlessness of the text is justified by the following features:

• Provides exhaustive identification of words, phrases, and rules judicially considered from both English and French language tax cases dating from 1917 to the present
• All Canada Tax Cases and Dominion Tax Cases have been considered and referenced by citation and case names
• The judge's name and page number of the excerpt is provided for each of the words, sentences, or rules considered
• The alphabetical arrangement enables you to compare all definitions of a particular word, phrase, or rule
• Comprehensive cross-references and annotations are also included to simplify your research
• You will find, under each of the terms, expressions, and rules defined, the name of the judge and the page of the decision in which the extract reproduced appears
• Alphabetical ordering allows you to compare all definitions of a given term, phrase, or rule. Cross-references and annotations are also included to facilitate research.