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• Title:Principles of Canadian income tax law.
  
•    
• Author/Creator:Li, Jinyan, 1963- author.
  
• Other Contributors/Collections:Magee, Joanne E., author.
  Wilkie, J. Scott, author.
  
• Published/Created:Toronto, Ontario : Thomson Reuters, [2022]
  ©2022
  

• Holdings

  Holdings Record Display

  • 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)
    
  • Call Number: KE5759 .L5 2022
    
  • Number of Items:2
    
  • Status:c.2 Returned - 04-17-2024
    

   
• Library of Congress Subjects:Income tax--Law and legislation--Canada.
  
• Edition:Tenth edition / Jinyan Li, Joanne Magee, and J. Scott Wilkie.
  
• Description:xlvii, 655 pages ; 23 cm
  
• Summary:"Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise and non-technical language. This edition is dedicated to Peter Hogg who created this book and passed away in 2020. It carries forward Peter's commitment to precision and clarity and enthusiasm for public law. ... Tax law is portrayed as a rational system that contributes to Canada's socio-economic fabric. It encourages us to think deeply and critically about the important role of income tax in Canadian society as a main instrument for financing and sharing among Canadians the cost of our collective consumption of goods and services and expressing our notions of social welfare, distributive justice and political civility."--Back cover.
  
• Notes:At head of title: Carswell.
  Includes bibliographical references and index.
  
• ISBN:9781731982872
  1731982879
  
• 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.