Income tax at 100 years : essays and reflections on the Income War Tax Act

Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts in tax law, economics, and public policy; judges; journalists; and policy makers from both the Department of Justice and the Canada Revenue Agency. The book considers, among other things, the historical context from which Canada's modern income tax system emerged, demonstrating how the tax law was shaped by the challenges that faced the country a century ago. At once a celebration and a compendium of learned analysis, this volume demonstrates how the original Income War Tax Act, notwithstanding its remarkable brevity, expressed values and ideals that are distinctly Canadian and that continue to inform today#s more voluminous and complex Income Tax Act.