Tax Law

Administration of Income Tax offers a comprehensive treatment of the law governing the administration of federal income tax in Canada and provincial income taxes administered by the CRA under collection agreements.

This guide provides a practical framework for researching and answering tax questions and provides an extensive compilation of the information sources available for use in researching those questions.

The authors provide a comprehensive overview of GST and HST in Canada by exploring it's relation to real property.

Halsbury's Laws of Canada is a comprehensive legal encyclopedia that delivers an authoritative and reliable statement of Canadian law. This edition is specific to international income tax.

The source provides an overview of the Canadian tax system and explains how certain concepts should be applied to the mining sector. The overview covers subject matters that are of special concern to the mining sector, including Deductions, Capital Cost Allowance, Joint Venture and Partnership structures, practices and considerations pertaining to corporate reorganizations, and Succession.

This text explores the Canadian perspective of taxing an aboriginal business. It also explores financing alternatives available for their businesses.

The tax considerations in acquiring, developing, leasing, and disposing of real estate are systematically canvassed within this text.

This text explores the different ways governments can and should tax their peoples and evaluates how well Canada has done so. It asks how Canada compares to other countries and how other countries - especially the United States - influence Canadian tax policies.