Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
1995-01-12
Carswell

Tax Evasion

Availability: In Stock

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
Carswell

Tax Evasion

Availability: In Stock

Description

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