Halsbury's Laws of Canada – Income Tax (General) (2021 Reissue)
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Issues of taxation are an inescapable and sometimes inscrutable fact of modern life. While not every lawyer can or should purport to be an income tax specialist, every lawyer should have a general understanding of the framework for, and general rules governing, income taxation in Canada. Newly revised and thoroughly updated, Halsbury's Laws of Canada – Income Tax (General) (2021 Reissue) succinctly covers the law governing the taxation of income in Canada and provides an accessible explanation of the general operation of the income tax system. This valuable title concisely covers topics such as:
- Structure of the tax system
- Policy objectives
- Tax rates
- Jurisdiction to tax
- Rules governing taxation of individuals
- Residency requirements
- Principles of interpretation for income taxation legislation
- Determination of income
- Sources of income
- Credits, and deductions
- Statutory rules
- Attribution of income
- Calculating net income
- Employment income
- General principles
- Employer-employee relationship
- Benefits, advances and loans
- Stock options, deferred salary and other employment income
- Business and investment income
- Categories of income
- Damage awards
- Other income and deductions
- Capital gains and losses
- General rules
- Capital losses
- Anti-avoidance rules
- Transitional rules
- Taxable income
- Capital gains exemption
- Charitable donations
- Residence in northern Canada
- Alternative minimum tax
- Tax credits
- Personal tax credits
- Tuition, education, and training
- Medical expenses and impairment
- Pension income
- Dividends, investments and political contributions
- Foreign tax credits
- First-time home buyers’ tax credit
- Tax avoidance and GAAR
- Common law rules
- Specific and targeted anti-avoidance rules
- General Anti-avoidance Rule
- Re-characterization of avoidance transactions
- Tax returns and assessments
- Advance rulings
- Payment of tax owing
- Audits and investigations
Table of contents
III. Determination of Income
IV. Employment Income
V. Business and Investment Income
VI. Other Income and Deductions
VII. Capital Gains and Losses
VIII. Taxable Income
IX. Tax Credits
X. Tax Avoidance and GAAR