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

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Tax Evasion