International Taxation in Canada: Principles and Practices [2nd Edition]

International Taxation in Canada: Principles and Practices [2nd Edition]


Find Full Text

Available in the Osgoode Hall Law School Library


The second edition of International Taxation in Canada continues the journey of assisting the reader to understand Canada's international tax regime. The authors strive to do so as comprehensively as possible, without overwhelming their audience with the massive scope and complexity of the topic. The intended audience includes lawyers and law students in Canada as well as students of business, tax and accountancy.

The book continues to reflect the influences and experiences of the authors in teaching and practicing in the international tax area over an extended period of time. Substantively, the second edition includes updates on legislative changes and judicial decisions that are particularly helpful in illustrating how income tax principles accommodate international transactions. Tax rules have developed in the intervening years since the first edition. Some rules, in particular a proposed regime concerning foreign investment entities, have been completely abandoned. Conversely, others, such as those concerned with non-resident trusts and foreign affiliates, have been become more settled.

Nonetheless, Canada's international tax laws have become more and more complicated over time. This unique book provides an understanding of the main principles and practices that frame international tax rules, which will assist you when confronted with the seemingly endless tax complexities of cross-border transactions, along with an appreciation of how foreign tax laws interact with their Canadian counterparts.



Publication Date



LexisNexis Canada


Markham, Ontario


Income tax--Foreign income; Investments, Foreign--Taxation--Law and legislation; Taxation--Law and legislation; Canada


Bibliographic Citation
Li, Jinyan, Arthur J. Cockfield, and J. Scott Wilkie. International Taxation in Canada: Principles and Practices [2nd Edition]. Markham, ON: LexisNexis Canada, 2011. Print.

International Taxation in Canada: Principles and Practices [2nd Edition]