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A Westlaw tax product that provides commentary, a collection of case law, legislation, government documents, and news..
Completely re-written to reflect all tax legislative changes since the 2009 edition, it includes numerous measures from the 2014 Federal Budget, revised federal and provincial tax rates and is updated to incorporate significant case law from the Supreme Court of Canada and the Federal Court of Appeal. Written in an easy-to-read format, it has been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal, and the Tax Court of Canada. All the information needed in the personal taxation field is contained in this portable book, written by a well-respected lawyer with an extensive academic background as a law professor.
Volume 2 picks up from where Volume 1 left off, and examines the fundamental principles of corporate income tax law. This volume introduces students to the income tax implications of corporate, commercial, and family transactions. We use a building block approach, starting with basic and fundamental legal principles of alternative business structures and their income tax effects. We look at the underlying policies and structure for the income taxation of corporations and shareholders, financing arrangements for equity and debt capital, the use of professional corporations, the taxation of business and investment income of private corporations, shareholder compensation, and corporate distributions to shareholders.
Practitioner's Income Tax Act (PITA) is the market-leading consolidated, annotated version of Canada's federal Income Tax Act and Regulations. More than any other published Income Tax Act, it's a comprehensive resource, with expert insights, detailed annotations and updated amendments – all in a portable, single-volume format. It also features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K. tax treaties with detailed annotations and explanations.
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.
A useful index that has la imited selection of full-text articles and abstracts.
The Canadian Tax Journal, first published in 1953, is the flagship research publication of the Canadian Tax Foundation. Published quarterly, it is relied on by policy analysts, accountants, lawyers, economists, business persons, and politicians as a multidisciplinary resource for the analysis, application, and interpretation of tax law, economics, and public finance in Canada.
The Tax Court of Canada was established in 1983 pursuant to the Tax Court of Canada Act, RSC 1985, c. T-2. The Court is independent of the Canada Revenue Agency and all other departments of the Government of Canada. The Tax Court of Canada is a superior court to which individuals and companies may litigate with the Government of Canada on matters arising under legislation over which the Court has exclusive original jurisdiction. The bulk of the appeals to the Court relate to income tax, goods and services tax, and employment insurance. The Court also hears references from the Canada Revenue Agency to provide interpretations of the legislation within its areas of jurisdiction.
Includes judgments from 1996 to present, rules, practice notes, and forms.
The Canada Taxation Digest contains an extensive selection of taxation case summaries from all Canadian common law jurisdictions, organized according to a detailed and intuitive classification scheme. Content is organized according to the LexisNexis Classification System under more than 1500 taxation headings and sub-headings. Within each heading, the summaries are organized by court level, then by jurisdiction, and then by date.This source includes a browse feature that allows users to easily navigate through the headings and sub-headings to quickly locate cases on point. Researchers may also perform keyword searches in the summaries or search by Classification Number, e.g. TAX215.Case citations are hyperlinked to the full text version of each decision.
The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.
The Department of Finance Canada is responsible for the overall stewardship of the Canadian economy. This includes preparing the annual federal budget, as well as advising the Government on economic and fiscal matters, tax and tariff policy, social measures, security issues, financial stability and Canada’s international commitments.