Administration of Income Tax 2019
By: Colin Campbell, B.A., M.Sc., Ph.D., LL.B.
ISBN/ISSN/Product Number: 978-0-7798-9100-9
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: Annual volumes supplied on standing order subscription
Number of Pages: Approximately 835 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2019-08-02
Publisher: Carswell
Price: $182.00

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The 2019 edition has been updated to reflect changes in case law and policy since the last edition.

Administration of Income Tax is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections, and appeals.

New in this edition

  • Updated to reflect the 2018 legislation
  • Revised Rule 58 discussion
  • Caselaw updated to January 1, 2019, including Atlas Tube and Hydro Quebec
  • References to CRA rulings and interpretations, including transfers of funds among accounts and prepayment of tax
  • Revised discussion of electronic funds transfers

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About the Author
Colin Campbell, B.A., M.Sc., Ph.D., LL.B., is an Associate Professor in the Faculty of Law at the University of Western Ontario. He was formerly a partner at Davies Ward Phillips & Vineberg LLP, practicing in the areas of trusts and estates, mergers and acquisitions, public securities offerings and restructurings. An experienced tax litigator as well as planner, he has appeared before trial and appellate courts on income tax matters. He is a contributing editor to Carswell's Canada Valuation Service.
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