Description
Income Tax Law, Paperback by Krishna, Vern, Brand New, Free shipping in the US. The objective is to explain what the law is and, more importantly, why it is the way it is, and how it works (or does not). Income Tax Law, Paperback by Krishna, Vern, ISBN 1552212351, ISBN-13 9781552212356, Brand New, Free shipping in the US The long-awaited second edition of Income Tax Law is a comprehensive, up-to-date treatise on income tax law in Canada. Th introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is and, more importantly, why it is the way it is, and how it works (or does not). It examines the policy, structural, constitutional, and judicial framework of income tax law, addressing the following questions: who is taxable?; what is taxable?; how much tax is payable?; when is tax payable?; and how do we administer the system and resolve disputes with the tax collector? Th contains clear explanations of complex principles and formulae, a bibliography, a glossary, and appendices setting out tax rates and measurement of income. Students of tax law will find this book indispensable. Legal practitioners in business law and litigators will also find it useful in drafting pleadings and assessing damages when considering tax issues in civil litigation. Finally, accountants, business executives, and other professionals will find th helpful in navigating the murky waters of income tax. Th includes, in an epilogue, an analysis of the December 2011 Supreme Court of Canada decision in Copthorne Holdings Ltd v Canada.