Taxation

Showing 65–78 of 78 results

Title & Subtitle Abstract Contributors Pages Year Purchase
From
Tax Credits

Tax Credits

From: Income Tax Law, 2/e

Brief description of the foreign tax credit rules and political contributions credit. 5 $0.50 Add
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Tax Cuts

Tax Cuts

Part of the Problem, Not the Solution

From: Canada after Harper

Trish Hennessy relates how the obsession with tax cuts promoted by neoliberal governments has served as a convenient excuse for slashing social programs. 15 $1.50 Add
From
Tax Nexus

Tax Nexus

From: Income Tax Law, 2/e

Examination of the basic question of who is taxable, incorporating issues of residence, exemptions, and Indian status. 27 $2.70 Add
From
Taxes, Austerity, and What Trickles Down

Taxes, Austerity, and What Trickles Down

From: Canada after Harper

Alex Himelfarb concludes by relating how tax cuts and other austerity measures have led to a loss of public awareness of the need for adequate tax revenue to maintain essential services — … 15 $1.50 Add
From
The Charter-Era Judges
NEW!

The Charter-Era Judges

From: Bench Strength

In this chapter, Harnish traces how five Supreme Court of Canada judges shaped income tax interpretation from 1982 through the mid-2010s, following the implementation of the Charter of Rights and … 167 $16.70 Add
From
The Chief Justice
NEW!

The Chief Justice

From: Bench Strength

In this chapter, Harnish examines Chief Justice Brian Dickson’s influence on Canadian income tax jurisprudence from 1973 to 1990, tracing his wartime origins in Manitoba through landmark … 26 $2.60 Add
From
The Customs Act

The Customs Act

From: Canada's Laws on Import and Export

Description of the important provisions of the Customs Act governing the basic obligations to report goods to customs, to make due entry of them, and to pay applicable duties and taxes. 75 $7.50 Add
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The Customs Tariff

The Customs Tariff

From: Canada's Laws on Import and Export

Description of the process of imposition of duties, tariff classification, origin of goods and marking, tariff treatment, and duties relief, including a separate classification for prohibited goods. 223 $22.30 Add
From
The Export and Import Permits Act

The Export and Import Permits Act

From: Canada's Laws on Import and Export

Discussion of the strategic importance of the Export and Import Permits Act and how it furthers trade policy. 16 $1.60 Add
From
The Meaning of Income

The Meaning of Income

From: Income Tax Law, 2/e

Examination of the basic question of what is taxable by exploring the definition of income and the concept of source of income. 26 $2.60 Add
From
The OECD's War on Offshore Tax Evasion 1996-2014

The OECD’s War on Offshore Tax Evasion 1996-2014

From: International Tax Evasion in the Global Information Age

Examination of the relationship between exchange of information mechanisms and the goals of international tax law in addressing the threat of tax havens and preferential tax regimes. ; 45 $4.50 Add
From
The Pre-Charter-Era Judges
NEW!

The Pre-Charter-Era Judges

From: Bench Strength

In this chapter, Harnsih examines the income tax jurisprudence of Supreme Court of Canada justices Ronald Martland, Wilfred Judson, and John Cartwright during the pre-Charter era, spanning the … 168 $16.80 Add
From
The Role of Canada's Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion

The Role of Canada’s Tax Information Exchange Agreements in the Fight against Offshore Tax Evasion

From: International Tax Evasion in the Global Information Age

Examination of the role of Canada’s tax information exchange agreements in the exchange of information with foreign jurisdictions. ; 44 $4.40 Add
From
Whose Income Is It?

Whose Income Is It?

From: Income Tax Law, 2/e

Examination of attempts to shift a tax burden from one taxpayer to another, and the attribution rules that may prevent or restrict such attempts. 11 $1.10 Add