Responsibility

Vern Krishna

Author

Vern Krishna

Edition

Second edition.

Location

Toronto

Publisher

Irwin Law Inc.

Publication Date

2012

Language

English

Material Type

Book.

Physical Description

xli, 746 pages ;

ISBN

9781552212356

Series

Essentials of Canadian law.

Subjects

Income tax -- Law and legislation -- Canada.

Contents

Chapter 1: An Overview of Tax Law and Concepts

Chapter 2: Statutory Interpretation

Chapter 3: Tax Nexus

Chapter 4: The Meaning of Income

Chapter 5: Whose Income Is It?

Chapter 6: Office and Employment Income

Chapter 7: Business and Property Income

Chapter 8: Business and Property Deductions

Chapter 9: Capital Gains and Losses

Chapter 10: Other Income and Deductions

Chapter 11: Damages

Chapter 12: From Net Income to Taxable Income

Chapter 13: Computation of Tax: Individuals

Chapter 14: Computation of Tax: Corporations

Chapter 15: Tax Credits

Chapter 16: Basic Principles

Chapter 17: Corporate Business Income

Chapter 18: Corporate Investment Income

Chapter 19: General Anti-Avoidance Rule

Chapter 20: Filings, Assessments and Related Issues

Chapter 21: Objections and Appeals

Appendix A: The Time Value of Money

Appendix B: Tax Rates

Appendix C: Measurement of Income

Appendix D: Free Internet Resources

Notes

Includes bibliographical references and index.

Call Number

KF 6370 K74 2012

Location

Fredericton

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