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.
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 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.