A History of Canadian Income Tax. Volume I: The Income War Tax Act 1917-1948

By Professor Colin Campbell of Western University and Robert Raizenne of Osler Hoskin, published by the Canadian Tax Foundation.

This is the first book-length study of the origins of Canada’s income tax, and its development during the inter-war period and the second world war. The authors, both experts in tax law and both imbued with an expert understanding of modern Canadian history, combine a technical legal analysis of tax design and administration set against a background of the politics and economics of the turbulent inter-war period, war financing, and post-war recovery.