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Tax Evasion
By: William I. Innes, B.Sc., LL.B., LL.M., Ralph Cuervo-Lorens, M.A., LL.B.
Availability: In Stock
This one-volume looseleaf text is available exclusively from Carswell. The work provides tax practitioners with in-depth coverage of this important field. 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.
Tax Evasion is designed to provide all the material tax practitioners need to properly advise their clients or employer, and to address the issues that may arise in the course of tax litigation proceedings. 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.
About the Author
William I. Innes, B.Sc., LL.B., LL.M., is currently counsel at Rueters LLP. He has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, William acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

Mr. Innes is listed and recognized in The International Who's Who of Corporate Tax Lawyers 2013 (a publication of the Official Research Partner of the International Bar Association), the 2013 edition of Best Lawyers in Canada LEXPERT/American Lawyer Guide to the Leading 500 Lawyers in Canada, the 2012 Canadian Legal LEXPERT Directory, 2013 Top Rated Lawyers in Canada (American Lawyer Media and Martindale-Hubbell) , Lexpert 2013 Guide to the Leading US/Canada Cross-border Litigation Lawyers in Canada and Canadian Who's Who.
Ralph Cuervo-Lorens, M.A., LL.B., is a partner at Blaney McMurtry LLP, specializing in litigation, advocacy and alternative dispute resolution in the areas of corporate, banking, commercial, regulatory and environmental law, representing clients before all levels of courts at both trial and appellate levels. He is co-author of Tax Evasion. Mr. Cuervo-Lorens received his LL.B. from Queen’s University, Kingston and was called to the Bar of Ontario in 1991.