The 2018 edition has been updated to reflect changes in case law and policy since the last edition.
Administration of Income Tax is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections, and appeals.
New in this edition
- Revised discussion of the Voluntary Disclosure Program
- Updated to reflect 2017 legislation
- Case law updated to January 1, 2018
- Expanded references to CRA interpretations and rulings