Publication Year


ISBN: 9781552212356-16


Basic Principles

From: Income Tax Law, 2/e


Examination of tax rules that apply specifically to corporations and their shareholders, including discussion of concepts of the corporate entity and corporate finance, and the different types of corporations that have been identified for tax purposes.



Vern Krishna

Vern Krishna, CM, QC, FRSC, FCGA, MCIArb, earned a B Comm (Manchester), MBA, LLB (Alberta), DCL (Cambridge) and LLM (Harvard). He is a professor at the University of Ottawa Faculty of Law. He is also of Counsel, Borden Ladner Gervais LLP and Executive Director of the Tax Research Centre at the University of Ottawa. Professor Krishna is a member of the Order of Canada and a Fellow of the Royal Society. He has been a Bencher of the Law Society of Upper Canada since 1991 and served as its Treasurer from 2001–03.