Student Edition of the Income Tax Act 2019, 9th Edition
By: Arthur Cockfield, LL.B., J.S.M., J.S.D., Catherine A. Brown, B.A., LL.B., LL.M., Ph.D.
ISBN/ISSN/Product Number: 978-0-7798-9147-4
Product Type: Book
Number of Pages: Approximately 130 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2019-06-20
Publisher: Carswell
Price: $40.00

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This book is designed to guide tax students and practitioners in learning the theory and practice of income tax

It can also serve as a convenient reference tool for lawyers, accountants, and others who work in the tax field. The book is comprised of two parts. Part I includes selected provisions of the federal Income Tax Act and related legislation. By focusing on the most important tax provisions, tax students may be better prepared to tackle other complex statutory provisions in more advanced tax classes or in the course of their professional lives. Part II – the 'tax novella' – is a tax teaching tool called 'How to Manage a Difficult Tax Partner.' The tax novella is meant to focus a tax student's attention on the most critical ingredients that combine to form the complex stew of income tax law. The text incorporates seven core tax principles – one in each chapter – that animate the tax rules throughout the Income Tax Act. The tax novella is also designed to amuse and entertain readers, and draw them into learning tax. Readers are asked to try to answer tax problems set out at the end of each chapter to ensure the survival of the tax novella's protagonist.
About the Author

Arthur Cockfield, HBA (Western University Ivey School of Business), LLB (Queen’s University), JSM and JSD (Stanford University), is a Professor at Queen’s University Faculty of Law and has been awarded prizes, fellowships and research grants for his research and teaching. Prior to joining Queen’s, he worked as a lawyer in Toronto and as a law professor in San Diego.

Catherine A. Brown, B.A., LL.B., LL.M., Ph.D., is a Professor at the Faculty of Law, University of Calgary where she teaches taxation and business planning and a research fellow at Taxation Law and Policy Research Institute Monash University. She is a Member of the Ontario and Alberta Bars and Governor of the Canadian Tax Foundation (2005-2008). She is a frequent speaker to professional forums on tax and related issues including the Canadian Tax Foundation, Canadian Bar Association, STEP and Insight. Professor Brown has published numerous books and articles including Carswell'’s Taxation and Estate Planning and a chapter in Carswell's Materials on Canadian Income Tax.