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726 pages
1 volume bound

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Fundamentals of Canadian Income Tax, Volume 1: Personal Tax
By: Vern Krishna, C.M., Q.C., LL.M. (Harvard), DCL (Cambridge)
Availability: In Stock

A completely up-to-date exposition of Canadian income tax in terms of legislation, administrative practices and case law

Get the essential principles and concepts of income tax with this easy-to-read text that includes full citations of legal authorities along with practical tips and examples of how the provisions of the Income Tax Act fit together. Completely re-written to reflect all tax legislative changes since the 2009 edition, it includes numerous measures from the 2014 Federal Budget, revised federal and provincial tax rates and is updated to incorporate significant case law from the Supreme Court of Canada and the Federal Court of Appeal. Written in an easy-to-read format, it has been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal, and the Tax Court of Canada. All the information needed in the personal taxation field is contained in this portable book, written by a well-respected lawyer with an extensive academic background as a law professor. Also included is commentary from the author and selected bibliographies from authoritative figures in the tax world. Tax law evolves annually with new budgets that introduce new concepts and an increasing volume of case law. In recent years, there has been a significant shift, both in statutory and case law, in the method of interpreting the Income Tax Act. This text captures all of the significant changes in tax law, including statutory provisions, case law and the administrative practices of the Canada Revenue Agency. There have also been several major cases in the Supreme Court which are introduced in this text. The author incorporates superlative finding tools: a detailed Table of Contents, a Table of Cases cited and a complete Topical Index. Most importantly Professor Krishna provides a comprehensive topical bibliography following every chapter to facilitate further research.
About the Author

Vern Krishna, CM, QC, LL.M. (Harvard), DCL (Cantab) is Counsel at TaxChambers LLP and a Professor of Common Law at the University of Ottawa. Professor Krishna is a national expert in the area of tax and is the author of fifteen texts in tax, international tax, and business law. The Supreme Court of Canada has cited his texts in numerous cases. He is listed in the Lexpert Directory of Best Lawyers in Canada — Tax Law, Estates and Trusts, and Appellate Advocacy.

Krishna's practice is comprised of tax litigation and dispute resolution, international tax, and planning and wealth management. He acts as counsel in income tax matters, representing corporate and individual clients with Canada Revenue Agency, and in administrative appeals and negotiations. In addition, Krishna has significant experience litigating at the Tax Court of Canada, the Federal Court, the Federal Court of Appeal and the Supreme Court of Canada.

As one of Canada's leading legal scholars, Krishna has made remarkable contributions to the legal profession. He is a member of the Order of Canada and Queen's Counsel, a recipient of the Queen's Diamond Jubilee Medal, and the Governor General's 125th Anniversary Medal of the Confederation of Canada. He is a Fellow of the Royal Society of Canada (FRSC) and the Chartered Professional Accountants of Canada (FCPA). He served as the elected head (Treasurer) of the Law Society of Upper Canada from 2001-03.