Principles of Canadian Income Tax Law

"Principles of Canadian Income Tax Law is an introduction to Canadian income tax law using clear, concise and non-technical language. This edition is dedicated to Peter Hogg who created this book and passed away in 2020. It carries forward Peter's commitment to precision and clarity and enthusiasm for public law. ... Tax law is portrayed as a rational system that contributes to Canada's socio-economic fabric. It encourages us to think deeply and critically about the important role of income tax in Canadian society as a main instrument for financing and sharing among Canadians the cost of our collective consumption of goods and services and expressing our notions of social welfare, distributive justice and political civility."--Back cover.