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Corporate taxation in Canada

In: Research Handbook on Corporate Taxation

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  • Scott Wilkie

Abstract

This chapter on Canadian corporate income taxation strives to outline the architecture of the regime in Canadian income tax law – the "rules" - for taxing corporations and their shareholders with reference to the underlying system of taxation that acknowledges their fiscal connections despite legal distinctiveness. The focus is on tax law as a "system" rather than a compendium of "rules". So, understanding the law offers a platform for understanding what the law means, not merely what it says. The result is an important tool for anticipating how the law should be expected to apply reliably and resiliently and, accordingly, how problem solving and advice giving may take place constructively and confidently. That is the aim of this chapter.

Suggested Citation

  • Scott Wilkie, 2023. "Corporate taxation in Canada," Chapters, in: Reuven S. Avi-Yonah (ed.), Research Handbook on Corporate Taxation, chapter 14, pages 225-249, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:21557_14
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    File URL: https://www.elgaronline.com/doi/10.4337/9781803923116.00021
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    Keywords

    Law - Academic;

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