The 2019 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
- Updated to reflect the 2018 legislation
- Revised Rule 58 discussion
- Caselaw updated to January 1, 2019, including Atlas Tube and Hydro Quebec
- References to CRA rulings and interpretations, including transfers of funds among accounts and prepayment of tax
- Revised discussion of electronic funds transfers
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