This guide provides a comprehensive overview of Canadian income tax legislation and its application for the 1988 tax year. It details the relevant statutes, regulations, and administrative policies affecting individuals and corporations. The book aims to clarify complex tax rules and offer practical advice for compliance and planning.

As a foundational reference text, the Canadian Master Tax Guide is typically regarded as an authoritative and indispensable resource for tax professionals, accountants, and individuals navigating Canadian tax law. Its annual publication ensures it remains current with legislative changes, making it a reliable source for accurate and up-to-date information. The guide's detailed approach and practical examples are often cited for their utility in tax preparation and advisory services.