Description

Book Synopsis

A considerable amount has been written concerning the meaning of income for taxation purposes. The usual practice of Canadian writers has been to arrive at the meaning of income through the terms of the Canadian statute law. This approach may be justified on the view that the statute law is paramount and therefore of greater importance than the cases. On the other hand, the Canadian statute law, far from providing a code of law on the meaning of income, presents a very disjointed picture. Many matters of the utmost importance either are not dealt with at all or are dealt with only in part. Wherever the statute law is inadequate the case law remains the sole guide. Moreover, unless the approach and substance of the case law on the meaning of income is clearly understood the extent of this inadequacy cannot be readily appreciated. For this reason Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to supe

The Meaning of Income in the Law of Income Tax

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    A Paperback by Francis Eugene LaBrie

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      Publisher: University of Toronto Press
      Publication Date: 15/12/1953
      ISBN13: 9781487576929, 978-1487576929
      ISBN10:
      Also in:
      Public finance and taxation

      Description

      Book Synopsis

      A considerable amount has been written concerning the meaning of income for taxation purposes. The usual practice of Canadian writers has been to arrive at the meaning of income through the terms of the Canadian statute law. This approach may be justified on the view that the statute law is paramount and therefore of greater importance than the cases. On the other hand, the Canadian statute law, far from providing a code of law on the meaning of income, presents a very disjointed picture. Many matters of the utmost importance either are not dealt with at all or are dealt with only in part. Wherever the statute law is inadequate the case law remains the sole guide. Moreover, unless the approach and substance of the case law on the meaning of income is clearly understood the extent of this inadequacy cannot be readily appreciated. For this reason Francis Eugene LaBrie attempted to present, as far as possible, a complete picture of the case law on the meaning of income and then to supe

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