Administration of Income Tax is a comprehensive treatment of the law governing the administration of federal income tax in Canada (and provincial income taxes administered by the CRA under collection agreements). It is written from a taxpayer's perspective and provides the framework for tax returns, payments, audits, assessments and reassessments, objections and appeals.

The 2011 edition has been updated to reflect changes in case law and in government policy since the last edition as well as:

• Discussion of tax information exchange agreements


• Discussion of the extended reassessment period for transaction involving non-residents


• Discussion of the application of penalties for repeated failures to file returns by non-resident corporations

This desktop reference work includes a comprehensive Topical Index and a Table of Cases. Also included is contact information for the Canada Revenue Agency (CRA), the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada, Limitations and Contingent dates under the Income Tax Act, Penalties and Offences tables, and Prescribed Interest Rates on Over/Underpaid Taxes.

Colin Campbell, B.A., M.Sc., Ph.D., LL.B., is an Associate Professor in the Faculty of Law at the University of Western Ontario. He was formerly a partner at Davies Ward Phillips & Vineberg LLP, practicing in the areas of trusts and estates, mergers and acquisitions, public securities offerings and restructurings. An experienced tax litigator as well as planner, he has appeared before trial and appellate courts on income tax matters. He is a contributing editor to Carswell's Canada Valuation Service.