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Principles of Canadian Income Tax Law, 8th Edition
By: Peter W. Hogg, Q.C., Joanne Magee, M.B.A., LL.M, FCPA, FCA, CFP, Jinyan Li, LL.B., LL.M., D.Jur.
ISBN/ISSN/Product Number: 978-0-7798-5513-1
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: Annual volumes supplied on standing order subscription
Number of Pages: 772 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2013-08-26
Publisher: Carswell
Availability: In Stock


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Principles of Canadian Income Tax Law is an introduction to the Canadian income tax law using clear, concise and non-technical language. It has been cited and quoted with approval in a number of tax cases decided by the Supreme Court of Canada. The emphasis is on the principles of income tax law, the policies that underlie the system and the major features of the system.As with the previous edition, this new edition attempts to unpack complex statutory provisions by focusing on the fundamental principles and legislative purpose and rationale. Notable updates include the decisions of the Supreme Court of Canada in Copthorne Holdings, Craig, Garron and GlaxoSmithKline, as well as the 2013 federal budget.
About the Author
Peter W. Hogg, Q.C., is the Scholar in Residence of Blake, Cassels & Graydon LLP, where he provides counsel to the firm in his areas of expertise, including governmental liability and constitutional law. He is a Professor Emeritus of the Osgoode Hall Law School of York University, where he taught from 1970 to 2003, and served as Dean from 1998 to 2003. He is a co-author of Liability of the Crown, 4th Edition (Carswell), Principles of Canadian Income Tax Law, 7th Edition (Carswell), and the author of numerous articles and publications, including Constitutional Law of Canada, now in its fifth edition, the only comprehensive treatise on constitutional law, also from Carswell. His writings have been frequently cited by the Supreme Court of Canada. He also appears as counsel in constitutional cases.

Joanne Magee is an Associate Professor of Income Tax Law at York University. She is cross-appointed to the School of Administrative Studies (where she is Coordinator of Income Tax Law Courses) and the School of Public Policy and Administration (where she is Undergraduate Program Director).


Joanne designs and teaches undergraduate and graduate tax courses and has organized and supervised York students in income tax preparation clinics in the community for over 20 years. She is also a member of CPA Canada’s Income Tax Education Committee which has oversight of CPA Canada’s three-year In-depth Tax Course for tax practitioners. In 2013, Joanne was the recipient of an Ontario Volunteer Service Award.


Joanne is a former Acting Dean and Associate Dean (1999 to 2007) and School Director (2007 to 2010) at York University and a former Governor of the Canadian Tax Foundation.  Over the years, she has served on a wide variety of committees, councils and boards at York, at the Institute of Chartered Accountants of Ontario and Canadian Institute of Chartered Accountants, and in the community. She is also a member of several professional organizations including the Institute of Public Administration of Canada.


Joanne is a frequent speaker and writer on issues of income tax law, tax policy and tax planning and is update editor of Insight into Canadian Income Tax Law.

Jinyan Li joined Osgoode Hall Law School in 1999 and served as Interim Dean from 2009-2010. Before moving to Osgoode, she taught tax law at the University of Western Ontario, Faculty of Law, from 1991-1999 . She has published widely in the areas of tax law and policy, comparative taxation and Chinese taxation. Among her recent work, she co-edited Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act (2017) and contributed to a United Nations Base Erosion and Profit Shifting project. She is a former Governor of Canadian Tax Foundation. She has served as a member of the Expert Advisory Group to the Minister of Finance, Canada on reviewing the tax system (2016-2017) and previous served on the advisory committee for the Minister of National Revenue on the issue of e-commerce taxation and Transfer Pricing Subcommittee of the Advisory Panel on Canada’s International Taxation.