Title: Canadian income tax law /
Authors: Duff, David, 1959-; Duff, David, 1959-
Publisher: LexisNexis,
Year: 2012
Subjects: Income tax Law and legislation Canada Textbooks.; Income tax Law and legislation Canada Cases.
Abstract: "Now in its fourth edition, this work provides an overview of the foundations of tax law and the critical cases which have shaped each component of the tax regime, uniquely combining the best features of both a textbook and casebook. Offering more depth of analysis and scope of coverage than other income tax law casebooks, it contains the authors' view of what the law is, yet unlike other textbooks, it includes the text of judicial decisions, enabling readers to critically and effectively assess the law. Cited by the Supreme Court of Canada, this book's expert commentary, detailed explanatory notes and extensive case excerpts, will be of interest to tax lawyers, legal academics and law students."--pub. desc.
Contents: Chapter 1: Introduction to the Income Tax -- Chapter 2: Introduction to Statutory Interpretation -- Chapter 3: Introduction to Tax Avoidance -- Chapter 4: Income or Loss from an Office or Employment -- Chapter 5: Income or Loss from a Business or Property -- Chapter 6: Taxable Capital Gains and Allowable Capital Losses -- Chapter 7: Other Income and Deductions -- Chapter 8: Rules Relating to the Computation of Income.