Federal Publications logo FEDERAL
PUBLICATIONS
INC.

Navigation Bar Contact Us Canadian Maps and Charts Books on Canada Home

Principles of Canadian Income Tax Law, 7th Edition

Principles of Canadian Income Tax Law, 7th Edition    
Format Softcover
Catalogue No. 978-0-7798-2852-4
Pages 724
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, 2010.

The 7th edition was released August 2010. The 6th edition was released November 2007.

Description:

Now in its seventh edition, Principles of Canadian Income Tax Law is an introduction to 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 7th edition are the Supreme Court of Canada's decisions in Lipson v. R. (2008) and Strother v. 3464920 Canada Inc.(2007). It also contains a discussion of important recent cases and amendments to the Act. In addition, this new edition includes a brand new section on Ethics and significantly rewritten chapter on Statutory Interpretation.

The 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.

Chapters:
  • Income Tax Law
  • History and Policy
  • Residence
  • Income
  • Income from Employment
  • Income from Business or Property: Profit
  • Income from Business or Property: Inclusions
  • Income from Business or Property: Deductions
  • Income from Business or Property: Capital Expenditures
  • Capital Gains
  • Investing and Trading
  • Other Income and Deductions
  • Income Splitting
  • Taxable Income and Tax for Individuals
  • Corporations and Shareholders
  • Partnerships and Trusts
  • Tax Administration and Ethics
  • Statutory Interpretation
  • Tax Avoidance
The book reflects the law at March 2010.

 
Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
This page last modified: August 12, 2010

Taxation main page
What's New · Home · Search · Books on Canada · Canadian Maps and Charts · Ordering · Contact Us

©Federal Publications Inc., 1998 - 2016
425 University Avenue, Ste. 401, Toronto, Ontario, Canada M5G 1T6
Phone: (416) 860-1611 or toll-free 1-888-433-3782 · E-mail: info@fedpubs.com