Call Number: DAL Dunn Law Library Reserve Collection KB 84 .I5 K92 F981
Publication Date: 2009
Fundamentals of Canadian Income Tax is a completely up-to-date exposition of Canadian income tax in terms of legislation, administrative practices, and case law. Students and business and tax lawyers will find the discussions of the essential principles and concepts of tax law useful and easy to understand.
Call Number: DAL Dunn Law Library Reserve Collection KB 84 .I5 C18a
Publication Date: 2016
Administration of Income Tax is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections, and appeals.
Call Number: DAL Dunn Law Library Reserve Collection KB 84 .I5 D85 2018
Publication Date: 2018
Now in its sixth edition, this work provides an overview of the foundations of tax law and the critical cases which have shaped each component of the tax regime, uniquely combining the best features of both a textbook and casebook. Offering more depth of analysis and scope of coverage than other income tax law casebooks, it contains the authors' analysis of the law, yet unlike other textbooks, it includes the text of judicial decisions, enabling readers to critically and effectively assess the law. Cited by the Supreme Court of Canada, this book's expert commentary, detailed explanatory notes and extensive case excerpts, will be of interest to tax lawyers, legal academics and law students.
Call Number: DAL Dunn Law Library Reference Collection KB 84 .I5 K92 I37 2012 and online via NovaNet
Publication Date: 2012
The long-awaited second edition of Income Tax Law is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is and, more importantly, why it is the way it is, and how it works (or does not). It examines the policy, structural, constitutional, and judicial framework of income tax law, addressing the following questions: who is taxable?; what is taxable?; how much tax is payable?; when is tax payable?; and how do we administer the system and resolve disputes with the tax collector? The book contains clear explanations of complex principles and formulae, a bibliography, a glossary, and appendices setting out tax rates and measurement of income. Students of tax law will find this book indispensable. Legal practitioners in business law and litigators will also find it useful in drafting pleadings and assessing damages when considering tax issues in civil litigation. Finally, accountants, business executives, and other professionals will find the book helpful in navigating the murky waters of income tax.
Call Number: DAL Dunn Law Library KB 84 .I5 L69 2014
Publication Date: 2014
The first comprehensive book on Canadian international tax law, International Taxation in Canada – Principles and Practices was originally published in 2006. It has become the leading book on this topic in Canada and is the most widely-adopted book for classroom usage at Canadian law schools. A unique and resourceful tool, it provides an understanding of the underlying policy governing international tax rules as well as how foreign tax laws interact with Canadian laws.
This is a comprehensive resource with expert insights, detailed annotations, and updated amendments – all in a portable, two-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K treaties.
Call Number: DAL Dunn Law Library Reserve Collection KB 84 .I5 H71 2017
Publication Date: 2017
Principles of Canadian Income Tax Law elucidates Canadian income tax law in simple, concise, and non-technical language. The book encourages us to think deeply and critically about the important role of income tax in Canadian society. It emphasizes the principles of income tax law, the policies that influence and underlie the system, and its major features and context. The book upholds tax law as a rational system contributing to Canada’s socio-economic fabric. Income tax is the main instrument for financing and sharing among Canadians the cost of collective consumption of goods and services and expressing notions of social welfare, distributive justice, and political civility.
Call Number: DAL Dunn Law Library KB 84 .C2 T62 2017
Publication Date: 2017
Taxation of Corporations, Partnerships and Trusts gives readers a clear overview of the income tax treatment of the three most common Canadian business and personal planning vehicles. The author analyzes each area of intermediary taxation in turn, always referencing the provisions of the Income Tax Act that apply. Using each tax concept to build on his discussion of the next, the author provides the structure and support needed to deepen your understanding of intermediary tax fundamentals.
Call Number: DAL Dunn Law Library KB 155 .E8 C96 1996
Publication Date: 1996
In this highly specialized field, the author has produced this flexible looseleaf edition of a comprehensive guide to estate planning. Authoritative and analytical, Taxation and Estate Planning describes tax laws affecting estate planning and suggests techniques to manage tax consequences.