Important notice regarding edition numbering: We have moved to a single-year format on most Annual publications, aligned with the year of publication. This change is intended to standardize edition naming. Content remains fully updated for 2026.
Canada imposes taxes based on taxpayer residence and on the source of income, and the rules relating to this international taxation are complex. This title presents a straightforward and lucid explanation of those rules, and how they are applied by the taxing authorities.
This volume delivers a straightforward narrative of the law regarding corporate taxation, providing a uniquely accessible resource for lawyers who need to understand the legal framework in order to provide clients with context or general answers to basic questions of law.