Fresh off the press! Volume 2 of Fundamentals of Canadian Income Tax by Vern Krishna has now been published.
This volume introduces students to the income tax implications of corporate, commercial, and family transactions. As with its companion piece, Volume 1, we use a building block approach, starting with basic and fundamental legal principles of alternative business structures and their income tax effects.
Volume 2 picks up from where Volume 1 left off, and examines the fundamental principles of corporate income tax law. The text is current to January 1, 2018 and incorporates changes announced by the Minister of Finance, but which will be enacted into law later in 2018.
It also contains a comprehensive glossary of tax and financial terms, which will be useful for students, and practitioners in commercial practices.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
