Product Details
Book S.O. Annual/biannual/biennial
Annual volumes supplied on standing order subscription
Approximately 800 pages
1 volume bound

Can We Help?

If you need assistance, please call us at (416) 609-3800 (Toronto & international) / 1-800-387-5164 (toll free Canada & US).

We will be glad to assist you.

Principles of Canadian Income Tax Law, 9th Edition
By: Jinyan Li, LL.B., LL.M., D.Jur., Joanne Magee, M.B.A., LL.M., FCPA, FCA, CFP, J. Scott Wilkie, B.A., LL.B.
Availability: In Stock

Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise and non-technical language. This edition is dedicated to Peter Hogg who created this book and continues to inspire us. It carries forward Peter’s commitment to precision and clarity in his enthusiasm for the public law.


The emphasis is on the principles of income tax law, the policies that influence and underlie the system and the major features and context of the system. Tax law is portrayed as a rational system that contributes to Canada’s socio-economic fabric. The publication of this edition coincides with the centenary of federal income taxation in Canada. It encourages us to think deeply and critically about the important role of the income tax in Canadian society as a main instrument for financing and sharing among Canadians the cost of our collective consumption of goods and services and expressing our notions of social welfare, distributive justice and political civility.


As with previous editions, the 9th edition strives to unpack complex statutory provisions by focusing on fundamental principles and legislative rationales and using simple examples. Many chapters have been significantly reorganized and revised and the three previous chapters on corporations, partnerships and trusts have been consolidated into one chapter.  Notable updates include new statutory provisions, including the 2017 federal budget proposals, as well as pivotal new case law.


This text comes with finding tools that save research time, including a detailed table of contents, an exhaustive table of cases and a comprehensive topical index.


About the Author

Jinyan Li joined Osgoode Hall Law School in 1999 and served as Interim Dean from 2009-2010. Before moving to Osgoode, she taught tax law at the University of Western Ontario, Faculty of Law, from 1991-1999 . She has published widely in the areas of tax law and policy, comparative taxation and Chinese taxation. Among her recent work, she co-edited Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act (2017) and contributed to a United Nations Base Erosion and Profit Shifting project. She is a former Governor of Canadian Tax Foundation. She has served as a member of the Expert Advisory Group to the Minister of Finance, Canada on reviewing the tax system (2016-2017) and previous served on the advisory committee for the Minister of National Revenue on the issue of e-commerce taxation and Transfer Pricing Subcommittee of the Advisory Panel on Canada’s International Taxation.

Joanne Magee is an Associate Professor of Income Tax Law at York University. She is cross-appointed to the School of Administrative Studies (where she is Coordinator of Income Tax Law Courses) and the School of Public Policy and Administration (where she is Undergraduate Program Director).

Joanne designs and teaches undergraduate and graduate tax courses and has organized and supervised York students in income tax preparation clinics in the community for over 20 years. She is also a member of CPA Canada’s Income Tax Education Committee which has oversight of CPA Canada’s three-year In-depth Tax Course for tax practitioners. In 2013, Joanne was the recipient of an Ontario Volunteer Service Award.

Joanne is a former Acting Dean and Associate Dean (1999 to 2007) and School Director (2007 to 2010) at York University and a former Governor of the Canadian Tax Foundation.  Over the years, she has served on a wide variety of committees, councils and boards at York, at the Institute of Chartered Accountants of Ontario and Canadian Institute of Chartered Accountants, and in the community. She is also a member of several professional organizations including the Institute of Public Administration of Canada.

Joanne is a frequent speaker and writer on issues of income tax law, tax policy and tax planning and is update editor of Insight into Canadian Income Tax Law.

J. Scott Wilkie is Distinguished Professor of Practice and the 2017/2018 James L. Lewtas Professor at Osgoode Hall Law School where he is also a co-director  of  the Professional LLM in Tax Law, and a tax partner at Blake, Cassels & Graydon LLP.


One of Canada’s most high-profile tax practitioners and commentators, his expertise extends to international taxation, corporate taxation, taxation of financial transactions, transfer pricing and tax policy. Scott is an adjunct faculty member of the Vienna University of Economics and Business where he teaches a course in trade and tax policy (WTO and Tax Policy), and consults with and assists its Masters and Doctoral students.  He is an Executive Fellow, University of Calgary School of Public Policy. Over his career, Scott has taught as an adjunct faculty member at the Faculty of Law University of Toronto, the Faculty of Law McGill University and the Department of Economics McMaster University; he has lectured at the Faculty of Law University of Western Ontario, the International Tax Program New York University and has been invited to lecture in the Fall of 2017 at Paris-Sorbonne University on international tax matters.


Scott is the Vice-Chair, Permanent Scientific Committee, International Fiscal Association and serves on the Board of Trustees of the International Bureau of Fiscal Documentation.  Formerly, he has served as the Chair and a Governor of the Canadian Tax Foundation, co-editor of the Canadian Tax Foundation’s Canadian Tax Journal, co-Chair and Tax Section Liaison of the Tax Committee of the American Bar Association International Law Section, chair of the Canadian Bar Association National Tax Section and in that role co-Chair of the Joint Committee on Taxation of the Canadian Bar Association and the Chartered (Professional) Accountants Canada.


Scott served as a public policy adviser for the Canadian E-Business Opportunities Roundtable and the Canadian E-Business Initiative, as well as participating in the work of the Minister of National Revenue's E-Commerce Advisory Panel on the international tax aspects of e-commerce.  Scott participated as a member of the Organisation for Economic Co-operation and Development’s Business Advisory Group for Business Restructurings and additionally for many years has made contributions to various international tax and tax policy discussions in relation to project work conducted by the OECD and, as well very recently, the United Nations Committee of Experts on International Cooperation in Tax Matters.

In 2012, Scott was awarded a Queen Elizabeth II Diamond Jubilee Medal to recognize his significant contributions to the work of the Canadian Tax Foundation. He was awarded lifetime membership for service to the Canadian Tax Foundation in 2011 and in 2016 was an inaugural recipient of the Canadian Tax Foundation CTF Lifetime Contribution Award.  With his co-chair Scott led his Committee to receive the 2006-2007 American Bar Association Most Improved Committee Award for assisting to rebuild the Tax Committee of the International Law Section. Scott continues to be highly rated as a leading practitioner by various professional publications.