Now in its ninth edition, The Fundamentals of Canadian Income Tax is a comprehensive treatise on domestic and international Canadian tax law. The text has frequently been cited and quoted by the Supreme Court of Canada, the Federal Court of Appeal and the Tax Court of Canada.
The Fundamentals of Canadian Income Tax, 9th Edition introduces students and practitioners to the essential principles and concepts of tax law. Written by an academic and practitioner, the text is easy to read with full citations of legal authorities. The author supports his legal analysis with numerous practical examples of how the provisions of the Income Tax Act fit together.
This new edition has been completely updated throughout. It reflects all tax legislative changes since the last edition and the May 2006 federal budget measures. It reflects 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. The glossary has been substantially expanded for use in business and law courses.
The author has incorporated superlative finding tools: a detailed Table of Contents, a comprehensive Glossary of Terms, a Table of Cases cited and a complete Topical Index. Most importantly Professor Krishna has provided a truly exhaustive topical bibliography following every chapter to facilitate further research.