Résumé (dans la langue de publication) :
It has been often said that nothing is certain but death and taxes, and it's no surprise that no exceptions are made for extra-jurisdictional revenue. Canada imposes taxes based on taxpayer residence and on the source of income, and the rules relating to this international taxation are complex. This title presents a straightforward and lucid explanation of those rules, and how they are applied by the taxing authorities.
À propos de l’auteur :
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.