EY Law's Guide to Canadian Income Tax Administration, 3rd Edition (PDF eBook)
EY Law's Guide to Canadian Income Tax Administration, 3rd Edition (PDF eBook)
EY Law's Guide to Canadian Income Tax Administration provides an accessible and comprehensive discussion of the law and administrative practice related to the administration of Canada's federal Income Tax Act. Updated to June 1, 2020, this guide is essential for understanding the complexities of Canadian income tax administration.
Key features
Key features
Overview of tax administration: Detailed discussion of tax administration in Canada, providing a solid foundation for understanding the system.
Tax filing and payment: Comprehensive guidance on the process of filing tax returns and making payments, including interest calculations.
Assessments and audits: In-depth information on assessment and audit procedures, including requests for information.
Dispute resolution: Detailed coverage of objections, appeals, judicial review, and the Tax Court trial process, as well as dispute resolution in a transfer pricing context.
Penalties and enforcement: Summarizes penalties and offences for non-compliance, along with the taxpayer relief provisions and voluntary disclosures program.
Content
Content
Table of contents:
Chapter 1 – Overview of tax administration in Canada
Chapter 2 – Tax returns and filing
Chapter 3 – Payment of tax
Chapter 4 – Interest
Chapter 5 – Assessments
Chapter 6 – Audits and requests for information
Chapter 7 – Collections
Chapter 8 – Objections, appeals, and judicial review
Chapter 9 – Going to trial at the Tax Court
Chapter 10 – Penalties and offences
Chapter 11 – Taxpayer relief and voluntary disclosures
Chapter 12 – Record retention
Chapter 13 – Privilege
Chapter 14 – Dispute resolution in a transfer pricing context
Additional information
Additional information
Language: Publication is in English only.
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