Principles of Canadian Income Tax Law

FEDERAL
PUBLICATIONS
INC.

Principles of Canadian Income Tax Law, 6th Edition


	Format	Softcover
	Catalogue No.	978-0-7798-1343-8
	Pages	Approx. 750
	Language	English only
	Price	$99.00

Written by Peter Hogg, Q.C., Joanne E. Magee, M.B.A., LL.M, F.C.A., CFP, Jinyan Li, LL.B., LL.M., D.Jur.
Published by Carswell, 2007.

Description:

Now in its sixth edition, Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise and non-technical language. It has been cited and quoted with approval in several tax cases decided by the Supreme Court of Canada. This edition covers several new topics and has been updated, restructured and rewritten to improve its usefulness to readers: students, professors, lawyers and the judiciary. The emphasis is on the principles of income tax law, the policies that underlie the system and the major features of the system. The law is portrayed as a rational system and the authors explain the scheme of the law. As in the past, the statutory provisions and the case law are evaluated critically in light of the authors’ conception of sound tax policy.

Among the most notable developments incorporated into the 6th edition are the Supreme Court of Canada’s GAAR decisions in Canada Trustco Mortgage Co. v. R. and Mathew et al. v. R. in November 2005. It also contains a discussion of important recent cases and amendments to the Act.

This text comes with first-class finding tools that save hours of research time, as well as a detailed table of contents, exhaustive table of cases and a thorough topical index. By writing in clear, non-technical language to facilitate understanding, the authors have created a unique approach that bridges the gap between theory and practice.

Topics include:

Income tax law and policy
Structural features
Residence
Concept of income
Employment income
Income from business or property
Capital expenditures
The timing of deductions and inclusions
The pursuit of profit test
Fines, penalties and damages
Investing and trading
Income splitting and the attribution rules
Other income and deductions
Capital gains
Taxable income and tax for individuals
Corporations and shareholders
Partnerships and trusts
Tax administration and ethics
Tax avoidance
Statutory Interpretation.

The book reflects the law at September 2007.

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This page last modified: December 4, 2007

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