The taxation of corporations involves very specialized rules that can often differ from those applied to individuals or to other kinds of businesses. Yet, with the unprecedented growth in the number of corporations, both large and small, corporate taxation is an important topic for even non-tax lawyers to understand. Halsbury's Income Tax (Corporate) volume delivers a straightforward narrative of the law, 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.
About the Author:
Vern Krishna joined Faculty of Common Law in 1981 and teaches taxation, business law and corporate finance. Krishna is a graduate (B.Com.) of the University of Manchester (UK) in economics and business; he holds an M.B.A. and LL.B. from the University of Alberta; and he obtained an LL.M. from Harvard University and a Diploma in Comparative Law from Cambridge University in the United Kingdom. He is a member of the Ontario Bar and is Of Counsel, Borden Ladner Gervais LLP. Krishna is a member of the Order of Canada (2004). He was appointed Queen’s Counsel (1989) by the Government of Canada, elected a Fellow of the Royal Society of Canada (1992), and a Fellow of the Certified General Accountants of Canada (1989). He received a LL.D. from the Law Society of Upper Canada in 2004 and the 125th Canada Medal (1993) from the Governor General of Canada. Krishna has been active in both of his professions – law and accounting. He has been a Bencher of the Law Society of Upper Canada since 1990 and served as its elected head [Treasurer] from 2001 to 2003. He was elected President of the Certified General Accountants Association of Ontario in 1995. Krishna is the author of twelve texts in tax, international tax, and business law (see sidebar "Books") and numerous articles and case comments. His writings are frequently cited by the Supreme Court of Canada (see below). He served as a Commissioner on the Ontario Securities Commission from 1995 to 1998 and was a Visiting Scholar in International Tax at Harvard Law School from 1998 to 1999.