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Taxes, Health & Disabilities
By: David M. Sherman, B.A., LL.B., LL.M.
ISBN/ISSN/Product Number: 0-459-57462-0
Product Type: Book
Number of Pages: 424 pages
Binding: softcover
Publication Date: 1995-11-01
Publisher: Carswell
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Description
Canada’s tax systems (both income tax and GST) contain many provisions designed to assist disabled persons and others with health problems. These incde: tax credits for disabled persons • credits for medical expenses and a wide variety of health-related expenses • special rules for various kinds of disability payments • tax credits for disabled dependants • rules for disabled employees • no GST on certain drugs, health care services, other services related to disabled people and medical devices • special rules throughout the tax system that provide additional relief for disabled people, both adults and children.To date there has been no publication that draws together and organizes this information. This publication fills that void. The author provides authoritative and detailed analysis of all of these rules. The book is written in a clear style intelligible to the layperson but also contains more than 1,000 footnotes, providing complete and thorough sources for tax specialists.An indispensable tool for disabled persons, tax advisors, family members, health care professional and disability associations.
About the Author
David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner's Income Tax Act, Canada GST Service, Practitioner's Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer's Guide to Income Tax and GST/HST. Mr. Sherman's client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.

Me Sherman est un avocat de Toronto spécialisé en matière d'impôt sur le revenu et de TPS. Il est l'auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner's Income Tax Act et sa version française, La Loi du Praticien – Loi de l'impôt sur le revenue, le Canada GST Service, le Practitioner's Goods and Services Tax Annotated, les bulletins GST & HST Case Notes et GST & HST Times, le GST Memoranda, Bulletins & Policies et le Lawyer's Guide to Income Tax and GST/HST. Les activités de consultant de Me Sherman consistent essentiellement à résoudre des litiges fiscaux avec l'Agence de revenu du Canada lors de la contestation d'avis de cotisations en matière de TPS et d'impôt sur le revenu. Il agit souvent à titre de conférencier au sujet de la TPS et de l'impôt sur le revenu et il a donné des conférences auprès de l'Association canadienne d'études fiscales et de l'Association du Barreau de l'Ontario. De 1994 à 2007, il a également fait partie des dirigeants de la section du droit fiscal de l'Association du Barreau de l'Ontario.

CPD