Author Description

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.