Example of application of s. 3 I.T.A.
Taxpayer earns (loses) as follows:
salary from employment
deductible expenses incurred to earn salary
revenues from a business on the side
deductible expenses incurred to earn revenues from
received support a
Michel began working at Bombardier Inc. in Montreal, QC and his wife worked in
May 2011: Michel and his wife and 2 kids moved into a house they bought jointly in
Burlington family ties
Michel joined local tennis an
TAXATION Claudette Allard
Tax is intellectually exciting because it constitutes the rules of a fast game played by dedicated people for high stakes. 
Section 1.1: Sources of Tax Law
The Income Tax Acts: Federal and Qubec Acts are qui
E-MAIL: [email protected]
I do not have an office at McGill and have no set hours for seeing or speaking to students outside
of class time. I will be happy to make time av
Michel was not a Canadian resident for income tax purposes in 2011 or 2012. He became a
resident from 2013 onwards.
Residency analysis requires a two-part test for each taxation year. First, it will be determined
whether Michel is a Canadian re
1. STRUCTURE OF TAX LAW
All taxes have the following five components:
Tax base: What is taxed?
Tax filing unit: Who pays the tax?
Tax rates: Method of calculating tax, typically a percentage.
Tax period: Typically annual for income tax, but can be per-tra
TABLE OF CONTENTS
PART I: FOUNDATIONS
Other Ways for the Gov to Raise Revenues
Questions for a Tax System
B: AUTHORITY TO TAX
Why Should we Pay Taxes?
Authority to Tax Conflated w/ Sovereignty
Constitutional Authority to