Principles of Canadian Income Tax Law
Description:... This book is an introduction to Canadian income tax law. The emphasis is on the principles of income tax law, the policies that influence and underlie the system and the major features and context of the system. The various chapters cover the following topics: income tax law, history and policy, residence, the concept of "income", employment income, business and property income (profit, inclusions, deductions, capital expenditures), capital gains, other income and deductions, taxable income and tax for individuals, income splitting, income earned through private corporations, partnerships, and trusts, tax administration and ethics, statutory interpretation and tax avoidance.
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