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Principles of Canadian Income Tax Law 11th ed

Principles of Canadian Income Tax Law 11th ed

  • Author:
  • Publisher: The Carswell Company Ltd.
  • ISBN: 9781038205667
  • Published In: June 2025
  • Format: Paperback
  • Jurisdiction: Canada ? Disclaimer:
    Countri(es) stated herein are used as reference only
HKD 1,263.50
Delivery Time: around 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise, and non-technical language. As with previous editions, the emphasis is on the principles of income tax law, the policies that influence and underlie the system, basic technical schemes and landmark court decisions. Tax law is portrayed as a rational system that contributes to Canada’s socio-economic fabric.

This new edition is significantly rewritten, including a new introduction chapter, a completely rewritten chapter on the General Anti-Avoidance Rule (GAAR) and substantially revised chapters on specific anti-avoidance rules (SAARs) related to income shifting and on income earned through intermediaries. It generally follows the structure of the Income Tax Act, starting with section 2 and ending with section 245 (the GAAR).

Most chapters follow a common structure that includes an overview of the legislative scheme in terms of the basic rules, purpose, and rationale and key concepts and principles. Some practical problems are added to many chapters. Key statutory provisions are distilled to their essence and explained in simple language. The focus is on the “what” and the “why” aspects of statutory interpretation as well as the application of the rules to relatable (or “real life”) situations.

This text comes with finding tools that save research time, including a detailed table of contents, an exhaustive table of cases and a comprehensive topical index.

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