Holdings Information
Principles of Canadian income tax law / Jinyan Li, Professor, Osgoode Hall Law School, York University, Joanne Magee, Associate Professor of Income Tax Law, York University and J. Scott Wilkie, Distinguished Professor of Practice, Osgoode Hall Law School, York University ; Partner, Blake, Cassels & Graydon LLP.
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Title:Principles of Canadian income tax law / Jinyan Li, Professor, Osgoode Hall Law School, York University, Joanne Magee, Associate Professor of Income Tax Law, York University and J. Scott Wilkie, Distinguished Professor of Practice, Osgoode Hall Law School, York University ; Partner, Blake, Cassels & Graydon LLP.
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Variant Title: Carswell
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Author/Creator:Li, Jinyan, 1963- author.
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Other Contributors/Collections:Magee, Joanne E., author.
Wilkie, J. Scott, author.
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Published/Created:Toronto, Ontario : Thomson Reuters, [2017]
©2017
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Holdings
Holdings Record Display
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Location:
c.1
Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
c.2 Temporarily shelved at LAW LIBRARY reference room (level 2)
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Call Number: KE5759 .H64 2017
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Number of Items:2
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Status:Available
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Links:Donor bookplate
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Location:
c.1
Temporarily shelved at LAW LIBRARY reference room (level 2)Where is this?
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Library of Congress Subjects:Income tax--Law and legislation--Canada.
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Edition:9th edition.
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Description:xlviii, 606 pages ; 23 cm
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Summary: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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Notes:First edition (©1995) authored by Peter W. Hogg and Joanne E. Magee.
Includes bibliographical references and index.
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ISBN:9780779880812
0779880811
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Contents:Income tax law
History and policy
Residence
Income
Employment income
Business and property income : profit
Business and property income : inclusions
Business and property income : deductions
Business and property income : 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
Tax avoidance.