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Vern Krishna CM, QC, LSM, FCPA. Fundamentals of Canadian Income Tax, Volume 2: Corporate Tax, Carswell, May 2018 (Book: Author). Halsburys Laws of Canada – Income Tax (Corporate), LexisNexis, Aug 2014, 2017 (Encyclopedia Entries)
Vern Krishna CM, QC, LSM, FCPA. Halsburys Laws of Canada – Income Tax (Corporate), LexisNexis, Aug 2014, 2017 (Encyclopedia Entries). The Fundamentals of Income Tax Law, Carswell Legal Publishers, Aug 2009 (Book). Fundamentals of Income Tax, Volume 1: Personal Tax, Carswell, Nov 2014 (Book: Author). Understanding Financial Statements, Irwin Law, April 2013 (Book: Author). Halsburys Laws of Canada – Income Tax (Personal Taxation), LexisNexis, Nov 2012, 2017 (Encyclopedia Entries).
by DCL (Cambridge) Vern Krishna, . In recent years, there has been a significant shift, both in statutory and case law, in the method of interpreting the Income Tax Act. This text captures all of the significant changes in tax law, including statutory provisions, case law and the administrative practices of the Canada Revenue Agency. There have also been several major cases in the Supreme Court which are introduced in this text. The author incorporates superlative finding tools: a detailed Table of Contents, a Table of Cases cited and a complete Topical Index.
Fundamentals of Income Tax Law is a completely up-to-date exposition of Canadian income tax in terms of legislation, administrative practices and case law. The text is a systematic examination of the foundational principles of Canadian income tax law and an analysis of the interpretation of those principles in leading Canadian cases.
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Vern Krishna joined Faculty of Common Law in 1981 and teaches taxation, business law and corporate finance. Krishna is a graduate (. om. of the University of Manchester (UK) in economics and business; he holds an . from the University of Alberta; and he obtained an L. from Harvard University and a Diploma in Comparative Law from Cambridge University in the United Kingdom. His writings are frequently cited by the Supreme Court of Canada (see below).
ISBN13: 9780459574550. Fundamentals of Canadian Income Tax. by Vern Krishna.
Find nearly any book by Vern Krishna. Vern Krishna (Krishna, Vern). used books, rare books and new books. Get the best deal by comparing prices from over 100,000 booksellers. Find all books by 'Vern Krishna' and compare prices Find signed collectible books by 'Vern Krishna'. The fundamentals of Canadian income tax: ISBN 9780459390907 (978-0-459-39090-7) Softcover, Carswell, 1986.
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Subsection 91(1) extends the reach of the Canadian tax authorities to foreignsource income that would otherwise lie beyond their grasp.
These legal fictions were created for pragmatic reasons, but the notion that a multinational corporation should simply be taxed where it resides-that is, where its 1 Vern Krishna, The Fundamentals of Canadian Income Tax, 7th ed. (Toronto: Carswell, 2002), 559. 2 Salomon v. Salomon & C. AC 22 (HL). As Robert Couzin points out in his book Corporate Residence and International Taxation, there is no common law of taxation; taxation is a statutory creature. Subsection 91(1) extends the reach of the Canadian tax authorities to foreignsource income that would otherwise lie beyond their grasp.
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