Dedicated to Peter Hogg, Principles of Canadian Income Tax Law, Ninth Edition elucidates Canadian income tax law in simple, concise, and non-technical language. The book encourages to think deeply and critically about the important role of the income tax in Canadian society.

It emphasises on the principles of income tax law, the policies that influence and underlie the system and the major features and context of the system. The book upholds tax law as a rational system that contributes to Canada’s socio-economic fabric. Income tax is the main instrument for financing and sharing among Canadians the cost of collective consumption of goods and services and expressing notions of social welfare, distributive justice, and political civility.

The new edition has:

• Focused fundamental principles and legislative rationales and have used simple examples
• Reorganized and revised many chapters
• Consolidated the three previous chapters on corporations, partnerships, and trusts in one chapter
• New statutory provisions, including the 2017 Federal Budget proposals and pivotal new case law

The finding tools save research time, and it has a detailed table of contents, an exhaustive table of cases, and a comprehensive topical index

Annual volumes supplied on standing order subscription.

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