Tax Law

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A Westlaw tax product that provides commentary, a collection of case law, legislation, government documents, and news..

An open access quarterly newsletter published by the Canadian Tax Foundation.

A useful index that has la imited selection of full-text articles and abstracts.
The Canadian Tax Journal, first published in 1953, is the flagship research publication of the Canadian Tax Foundation. Published quarterly, it is relied on by policy analysts, accountants, lawyers, economists, business persons, and politicians as a multidisciplinary resource for the analysis, application, and interpretation of tax law, economics, and public finance in Canada.

Original articles and commentary for tax advisors about trends and applications in international taxation and economy.

The Tax Court of Canada was established in 1983 pursuant to the Tax Court of Canada Act, RSC 1985, c. T-2. The Court is independent of the Canada Revenue Agency and all other departments of the Government of Canada. The Tax Court of Canada is a superior court to which individuals and companies may litigate with the Government of Canada on matters arising under legislation over which the Court has exclusive original jurisdiction. The bulk of the appeals to the Court relate to income tax, goods and services tax, and employment insurance. The Court also hears references from the Canada Revenue Agency to provide interpretations of the legislation within its areas of jurisdiction.
Includes judgments from 1996 to present, rules, practice notes, and forms.

The Canada Taxation Digest contains an extensive selection of taxation case summaries from all Canadian common law jurisdictions, organized according to a detailed and intuitive classification scheme. Content is organized according to the LexisNexis Classification System under more than 1500 taxation headings and sub-headings. Within each heading, the summaries are organized by court level, then by jurisdiction, and then by date.This source includes a browse feature that allows users to easily navigate through the headings and sub-headings to quickly locate cases on point. Researchers may also perform keyword searches in the summaries or search by Classification Number, e.g. TAX215.Case citations are hyperlinked to the full text version of each decision.

RSC 1985, c E-15.

RSC 1985, c 1 (5th Supp).

RSC 1985, c 2 (5th Supp).

RSC 1985, c I-4.
An Act respecting the interpretation of Canada’s international conventions relating to income tax and the Acts implementing those conventions.

RSBC 1996, c 215.

SBC 2012, c 35.

The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.

The Department of Finance Canada is responsible for the overall stewardship of the Canadian economy. This includes preparing the annual federal budget, as well as advising the Government on economic and fiscal matters, tax and tariff policy, social measures, security issues, financial stability and Canada’s international commitments.