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Administration of Income Tax 2019

Auteur(s) :
Campbell, Colin
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182,00 $
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The 2019 edition has been updated to reflect changes in case law and policy since the last edition.

Administration of Income Tax is 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). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections, and appeals.

New in this edition

  • Updated to reflect the 2018 legislation
  • Revised Rule 58 discussion
  • Caselaw updated to January 1, 2019, including Atlas Tube and Hydro Quebec
  • References to CRA rulings and interpretations, including transfers of funds among accounts and prepayment of tax
  • Revised discussion of electronic funds transfers

Également de disponible la version française - La Loi du Praticien – Loi sur l'administration fiscale, 19eédition 2019

Également d’intérêt en Fiscalité/Impôts

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