Taxation (Income Tax)

• Author: John Eaton; Denis Le May
• Profession: Librarian & Associate Professor, Faculty of Law, University of Manitoba/Avocat, Barreau du Québec, Conseiller à la documentation en droit (1975?2006) et Chargé de cours, Faculté de droit, Université Laval
• Pages: 99-99

TAXATION (INCOME TAX) / FISCALITÉ (IMPÔT SUR LE REVENU) 99

97.

TAXATION (INCOME TAX)

Income tax is both a federal matter (the Income Tax Act) and a provincial one (there is an

income tax act in each of the provinces). There is an enormous amount of taxation litigation

and research undertaken every day in Canada and a wealth of resources available to interested

parties. Sources dealing with corporate income tax are listed under taxation. This listing deals

with works that are focused on the taxation of personal income. Related topics: TAXATION,

TRUSTS.

FISCALITÉ (IMPÔT SUR LE REVENU)

Domaine important du droit public où le fédéral et le Québec exercent compétences et activi-

tés. L’abondance des publications ne risque pas de dissiper la complexité du domaine qui en

rebute plus d’un. Là triomphent le cas particulier et la disposition transitoire, la multiplicité et

l’enchevêtrement des textes.

Tari, A. Chr istina Federal Income Tax Litigation in Canada LN/B (LL)

Duff, David G. et al.Canadian Income Tax Law, 2d ed. LN/B 2006

Duff, David G. Canadian Income Tax Law: Cases, Texts, and

Materia ls

EM 2002

Lord, Guy Les principes de l’imposition au Canada W & LaF 2002

Gorman, Barry Canadian Income Taxation: Policy and Prac tice,

2d ed.

Crswl 2001

Krishna, Vern Income Tax Law Irwin 1997

◆TECHNOLOGIES DE L’INFORMATION (DROIT DES) voir INFORMATION TECHNOLOGY LAW