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.
Book Features
- Key extracts from leading cases offer the most authoritative precedents for each aspect of income tax law practice
- Provides concise explanations and analyses of critical sections of the Income Tax Act
- Introductory chapters lay the foundation for the examination of statutory provisions and judicial decisions; the remaining chapters follow the structure of the Income Tax Act
- Provides a useful bridge between the highly technical statutory interpretation material that practitioners use every day, and the primary sources of law (i.e. statutes and cases)
What’s New in This Edition? - All tax brackets, income thresholds, and tax credit amounts have been updated
- References to Supreme Court of Canada’s most recent statements on the General Anti-Avoidance Rule in Copthorne Holdings Ltd. v. The Queen
- New case law on:
- The residence of individuals, corporations and trusts
- The distinction between employee and independent contractor in light of the Royal Winnipeg Ballet decision
- The valuation of taxable employee benefits
- The deduction of travelling expenses by employees
- Gambling and lottery gains and losses, including poker and sports lotteries
- Repeal of legislation that allowed deferred recognition of employee stock option benefits where employer is not a Canadian-controlled private corporation
- Revised CRA administrative policy regarding the non-taxable status of certain gifts and other amounts conferred on employees
- The deduction of support payments, moving expenses, and child care expenses
- The inclusion of retiring allowances, death benefits, and scholarships, fellowships and bursaries
- Rules relating to the computation of income in sections 67 and 67.1
- Restructured and significantly edited text on section 68, including a new case excerpt from leading decision in Golden, and a case note on recent FCA decision in Transalta
Who Should Read This Book? - Tax lawyers – provides quick access to important judicial decisions and explanations of key statutory provisions
- Legal academics – provides a comprehensive overview of Canadian income tax law and the relevant cases that have shaped the integral components of the tax law regime
- Law students – an authoritative guide to the interpretation and application of Canadian income tax law, with the most recent updates on relevant case law
David G. Duff, Benjamin Alarie, Kim Brooks & Lisa Philipps
David G. Duff joined the Faculty of Law at the University of British Columbia as a visiting Professor during the 2008-2009 academic year and a full Professor in July 2009. Before moving to U.B.C., he taught tax law at the University of Toronto Faculty of Law from 1996 to 2008. Professor Duff has published widely in the areas of tax law and policy and was the sole author of the first edition of Canadian Income Tax Law. He is a member of the Board of Governors of the Canadian Tax Foundation, a member of The Law Society of Upper Canada and the International Fiscal Association, an Adjunct Research Fellow in business law and economics at the Faculty of Business and Economics at Monash University, and an International Research Fellow at the Oxford University Centre for business taxation. Prior to his academic career, he was a tax associate at the Toronto office of Stikeman Elliott LLP.
Benjamin Alarie is a Professor at the Faculty of Law at the University of Toronto. After completing graduate work in law at Yale Law School, he clerked for Madam Justice Arbour of the Supreme Court of Canada and was called to the Bar of Ontario. Professor Alarie researches and teaches principally in taxation law, and also has research interests in contracts and judicial decision-making. Professor Alarie's research has appeared in numerous edited volumes and leading Canadian and international journals. Professor Alarie is Vice-President and President-Elect of the Canadian Law and Economics Association, an Adjunct Research Fellow in business law and economics at the Faculty of Business and Economics at Monash University, a member of the Canadian Tax Foundation, a member of the International Fiscal Association, an invited full member of the Academia Tributária das Americas, and the organizer of the James Hausman Tax Law and Policy Workshop. Professor Alarie was awarded the 2009 Alan Mewett, Q.C. Prize for excellence in teaching by the class of 2009 at the Faculty of Law of the University of Toronto.
Kim Brooks was appointed Heward Stikeman Chair in the Law of Taxation at the Faculty of Law at McGill University in July 2007. Prior to joining the Faculty of Law at McGill, she taught at the faculties of law at the University of British Columbia from 2004 to 2007 and Queen’s University from 2001 to 2007. Her primary research interests lie in the areas of corporate and international tax law and policy, and she is currently working on a SSHRC-funded project on tax treaties and their effects on revenue allocation between high- and low-income countries. Professor Brooks is a member of the Canadian Tax Foundation, the International Fiscal Association, and the National Tax Association, is Chair of the Women’s Legal Education and Action Fund (LEAF), the Managing Editor of the Canadian Journal of Women and the Law, and Past President of the Canadian Association of Law Teachers. Prior to her academic career, she practiced as a tax lawyer with Stikeman Elliot LLP in their Toronto and London (U.K.) offices.
Lisa Philipps was appointed to the faculty of Osgoode Hall Law School of York University in 1996. She teaches courses in personal income tax, taxation of trusts and estates, and tax lawyering, and is currently serving as Associate Dean (research, graduate studies and institutional relations). Before joining the faculty at Osgoode she taught in the law faculties at the University of Victoria and the University of British Columbia. Professor Philipps has written a broad range of articles and book chapters on topics related to taxation law, fiscal policy, and feminist legal theory. She is a member of the Canadian Tax Foundation and treasurer of the Canadian Journal of Women and the Law. Prior to her academic career she was a tax associate at Blake, Cassels & Graydon LLP in Toronto.
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