Publications Gouvernementales Placer la commande Voir panier Ecrivez-nous Cartes Livres Recherche Accueil

Fundamentals of Canadian Income Tax, 9th Edition
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$
  Ajouter au panier
Bilingual No
Available in French No

Si vous avez des questions, n'hésitez pas à communiquer avec nous par courriel.

Retour à la section:Fiscalité

Les prix et la disponibilité peuvent être sujets au changement. Les frais d'expédition et les taxes sont en sus.
Dernière modification: 5 janvier2007
©Publications Gouvernementales 2000-2008
1185, rue University, Montréal, Québec, Canada, H3B 3A7
Téléphone: (514) 954-1633 · Ligne sans frais: 1-888-834-1633 · Courriel: infos@pubgouv.com