Principles of Canadian Income Tax ACT 8th Edition

About this book

"Principles of Canadian Income Tax Law is an introduction to the Canadian income tax law using clear, concise and non-technical language. It has been cited and quoted with approval in a number of tax cases decided by the Supreme Court of Canada. The emphasis is on the principles of income tax law, the policies that underlie the system and the major features of the system. As with the previous edition, this new edition attempts to unpack complex statutory provisions by focusing on the fundamental principles and legislative purpose and rationale. Notable updates include the decisions of the Supreme Court of Canada in Copthorne Holdings, Craig, Garron and GlaxoSmithKline, as well as the 2013 federal budget."--pub. desc.