MARC record from Internet Archive

LEADER: 03345cam 2200493 a 4500
001 ocm50403538
003 OCoLC
005 20211122075244.0
008 020725s2003 onc bv 000 0 eng
040 $aNLC$beng$cNLC$dGUL$dYDXCP$dLHU$dOCLCF$dNLC$dNLBFD$dOCLCQ$dUWO$dCWI$dOCLCO
015 $a20029038510$2can
016 $a(AMICUS)000027472509
016 $a20029038510
020 $a1552390055
020 $a9781552390054
035 $a(OCoLC)50403538
043 $an-cn---
050 4 $aKE5759$b.D83 2003
055 0 $aKE5759$bD83 2002
082 04 $a343.7105/2$221
084 $acci1icc$2lacc
100 1 $aDuff, David,$d1959-
245 10 $aCanadian income tax law /$cDavid G. Duff.
260 $aToronto :$bEdmond Montgomery,$c2003.
300 $axxxix, 1293 pages ;$c25 cm
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
500 $a"Published In Association With The Canadian Tax Foundation."
504 $aIncludes bibliographical references.
505 0 $aPart One : Introduction -- Chapter One : Introduction to the income tax -- I. Introduction -- II. Role and history of the income tax -- III. Basic structure of the income tax -- Chapter Two : Introduction to statutory interpretation -- I. Introduction -- II. Interpretive considerations -- III. Interpretive doctrines -- IV. Sources of interpretation -- Chapter Three : Introduction to tax avoidance -- I. Introduction -- II. Judicial anti-avoidance doctrines -- III. Specific anti-avoidance rules -- IV. General anti-avoidance rule -- Part II : Computation of income or loss -- Chapter Four : Income or loss from an office or employment -- I. Introduction -- II. Characterization -- III. Inclusions -- IV. Deductions -- V. Timing issues -- Chapter Five : Income or loss from a business or property -- I. Introduction -- II. Characterization -- III. Inclusions -- IV. Deductions -- V. Timing issues -- Chapter Six : Taxable capital gains and allowable capital losses -- I. Introduction -- II. Characterization -- III. Computation -- Chapter Seven : Other income and deductions -- I. Introduction -- II. Inclusions -- III. Computation -- Chapter Seven : Other income and deductions -- I. Introduction -- II. Inclusions -- III. Deductions -- Chapter Eight : Rules relating to the computation of income -- I. Introduction -- II. Limitations on deductions -- III. Deemed proceeds -- IV. Attribution rules.
520 $aComprehensive study of the Canadian income tax law. Covers statutory interpretation, tax avoidance, income or loss from an office or employment, income or loss from a business or property, taxable capital gains and allowable capital losses and rules relating to the computation of income.
610 24 $aCanadian Tax Foundation.
650 0 $aIncome tax$xLaw and legislation$zCanada$vCases.
650 6 $aImpôt sur le revenu$xDroit$zCanada$vJurisprudence.
650 7 $aIncome tax$xLaw and legislation.$2fast$0(OCoLC)fst00968749
651 7 $aCanada.$2fast$0(OCoLC)fst01204310
655 7 $aTrials, litigation, etc.$2fast$0(OCoLC)fst01423712
710 2 $aCanadian Tax Foundation.
938 $aYBP Library Services$bYANK$n1890823
029 0 $aNLC$b000027472509
029 1 $aAU@$b000040292457
994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 28 OTHER HOLDINGS