Materials on Canadian Income Tax, 15th edition
Files
Available in the Osgoode Hall Law School Library
Description
Materials on Canadian Income Tax has become the predominant teaching tool in Canadian law schools for the study of income tax. Students rely on its integrated approach to learning the Canadian income tax regime – including expert commentary, case analysis, and legislation and government policy references. The work is written by a team of esteemed law professors across Canada and edited by Tim Edgar of Osgoode Hall Law School, York University, Arthur Cockfield, Faculty of Law, Queen's University and Fellow at the Taxation Law and Policy Research Institute, Monash University and Martha O'Brien at the University of Victoria.
It is a casebook-style text that takes a well-organized approach to the study of taxation, which combines commentary from the author team with extracts of leading tax cases and references to government policy pronouncements. The text includes in-depth case studies, references to proposed and enacted legislation, recent Budget proposals, Interpretation Bulletins and other Canada Revenue Agency pronouncements, and expert analysis and commentary. Included also is a complete set of finding tools – featuring a detailed table of cases, a table of statutory references, as well as a comprehensive Topical Index.
More than simply a casebook, this authoritative work remains the best first step any student or practitioner can take in their research into the theory and practice of income tax. It is a well-organized, thoughtful and useful research source for an understanding of Canadian income tax principles and practice.
New in the 15th edition:
- Updates for changes in statutory tax law, including the most recent legislative changes to family tax credits
- Expands and deepens the analysis of Canada's income tax regime
- Includes a discussion of most recent case law and Canada Revenue Agency pronouncements
- Grounded in policy discussions to provide an accessible introduction to complex tax laws
- Organized in a way to provide a reader with quick access to understanding the relevant tax law concept
- The 15th edition reflects the law as of March 31, 2015
ISBN
9780779866953
Publication Date
8-14-2015
Publisher
Carswell
City
Toronto, ON
Keywords
Income tax--Law and legislation; Canada; Cases
Disciplines
Tax Law
Repository Citation
Edgar, Tim; O'Brien, Martha; and Cockfield, Arthur J., "Materials on Canadian Income Tax, 15th edition" (2015). Books. 315.
https://digitalcommons.osgoode.yorku.ca/faculty_books/315
Comments
Bibliographic Citation
Edgar, Tim, Arthur Cockfield, and Martha O'Brien (eds). Materials on Canadian Income Tax, 15th edition. Toronto: Carswell, 2015. Print.