Income Tax and Family Law Handbook
by
Morton W. Rashkis, Mary Lou Benotto, Patricia Harris, Andrew Chris, Dale Barrett
Call Number: KF 505 .ZA2 R37 1988
Format: Print; Lexis+
Location: PRAC
Type: Looseleaf – 5 releases a year
This looseleaf is national in scope. It is a guide for family law lawyers on income tax issues. It has chapters on support, attribution, child care expenses, the Canada Child Benefit, common-law and same-sex spouses, personal tax credits, the registered education savings plan, legal and accounting costs, pension benefits, principal residence, property division, the registered retirement savings plan, tax liability, annotated separation agreement, property transfers and navigating business asset reorganization in divorce. The appendix has tables of net income after taxes for each jurisdiction. Chapters include the relevant sections of the Income Tax Act and an explanation with cases, examples, forms, Interpretation Bulletins, practice points, and sample clauses in separation agreements, where appropriate.