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Contribution to Book
The Logic, Policy and Politics of Tax Law
Articles, Book Chapters, & Popular Press
  • Kim Brooks, Dalhousie University Schulich School of Law
Document Type
Book Chapter
Publication Date
1-1-2020
Keywords
  • Accounting and Tax Law,
  • Canada,
  • Marketplace,
  • Economy,
  • Role of the Tax System
Abstract

Written by a team of prominent law professors, with each passing day, Materials on Canadian Income Tax is getting more and more familiar among the students of Canadian income tax. From expert commentaries to legislation and govt policy references and case analysis, one can turn the pages of this well-edited book for clear, concise information.

Along with in-depth case studies, this casebook combines the authors' analysis and the extracts of tax cases and relevant references to govt policies.

This book includes references to:

  • Proposed and enacted legislation
  • Recent budget proposals
  • Interpretation Bulletins
  • Canada Revenue Agency procurements

The other salient features of this book include:

  • It has a set of finding tools to help you find what you want to read, such as a table of statutory references, a table of cases, and a topical index
  • The book has an organized research source of Canadian income tax principles and practices that can guide both students and practitioners through their research

Here is what's new in this edition:

  • Reflects the law as of March 31, 2020
  • Further analysis of Canada's income tax regime
  • Discussion on the latest developments in the case law and Canada Revenue Agency pronouncements
  • Details regarding the updates in the statutory tax law
  • Policy discussions that introduce you to complex tax laws
  • Organized to provide quick access to the relevant tax law concept

Citation Information
Kim Brooks, "The Logic, Policy and Politics of Tax Law" in Arthur Cockfield, Martha O'Brien & Catherine Brown, eds, Materials on Canadian Income Tax, 16th ed (Toronto: Carswell, 2020) 1.