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Now in its ninth edition, The Fundamentals of
Canadian Income Tax is a comprehensive treatise on domestic and
international Canadian tax law. The text has frequently been cited and quoted
by the Supreme Court of Canada, the Federal Court of Appeal and the Tax Court
of Canada. .
The Fundamentals of Canadian Income Tax, 9th
Edition introduces students and practitioners to the essential principles
and concepts of tax law. Written by an academic and practitioner, the text is
easy to read with full citations of legal authorities. The author supports his
legal analysis with numerous practical examples of how the provisions of the
Income Tax Act fit together.
This new edition has been completely
updated throughout. It reflects all tax legislative changes since the last
edition and the May 2006 federal budget measures. It reflects 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. The glossary
has been substantially expanded for use in business and law courses.
The text contains 33 chapters divided into 14 parts as follows:
- Structure of Tax System
- Jurisdiction to Tax
- Income
- Office and Employment Income
- Business and Investment Income
- Capital Gains and Losses
- Other Income and Deductions
- Income Assigment and Attribution
- From Income to Tax
- Corporate Shareholder Taxation
- Tax Practice and Procedure
- Corporate Restructuring
- Mergers Acquisitions
- International Aspects
The author has incorporated superlative finding
tools: a detailed Table of Contents, a comprehensive Glossary of Terms, a Table
of Cases cited and a complete Topical Index. Most importantly Professor Krishna
has provided a truly exhaustive topical bibliography following every chapter to
ease further research.
About the author:
Professor Krishna is a
well-known speaker and teacher in the field of income tax in Ontario. He is
Professor of Law at the University of Ottawa. He is tax counsel with Borden
Ladner Gervais LLP. He is currently the Treasurer of the Law Society of Upper
Canada. His work with the CGA has resulted in a permanent CGA Research Center
being established at the University of Ottawa. |
| DESCRIPTION |
| Author |
Vern Krishna, Q.C., B. Comm., LL.B.,
M.B.A., LL.M., FCGA, FRSC |
| Publisher |
Carswell |
| Year of release |
2006 |
| Format |
Softcover |
| Pages |
1800 pages |
| ISBN or Catalogue No. |
0-459-28028-7 |
| Price |
119.00$ |
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| Bilingual |
No |
| Available in French |
No |
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Téléphone: (514) 954-1633 · Ligne sans frais:
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