This book is a comprehensive, up-to-date treatise on income tax law in Canada. The book introduces students and practitioners to income tax law in its broadest dimensions. It addresses the subject matter based on principles, policy, and practice. The objective is to explain what the law is, why it is the way it is, and how it works (or does not).

Provides guidance for undergraduate law students in the problem solving method. The method adopted follows the five steps practitioners use when preparing an advice. Problems drawn from a wide variety of subject areas including contract, torts, criminal, constitutional and administrative law are posed and analysed.