Tax Law Research Seminar

1
Tax Law Research Seminar

• By Sharon Wang
• March 12, 2008

2
Areas of Tax Legal Research

• Federal Income Tax
• GST
• Provincial Tax
• International Taxation / Foreign Tax Law

3
Types of Information

• Primary Sources
• Legislation (federal/provincial)
• Regulations
• Cases (general reports/subject reports)
• Income tax application rules
• International treaties
• Government documents (interpretation bulletin
  info circular, etc.)
• Secondary Sources
• Books
• Journal articles
• Cases digests
• Conference reports
• Commentaries
• News

4
Information Sources

• Library Web Catalogue
• CCH Online service
• Taxnet.pro
• Taxfind
• Tax notes international
• Web sites

5
Legislation Regulations

• Income Tax Act Regulations
• Stikeman Income Tax Act Annotated (taxnet.pro)
• Canadian Income Tax Act with income tax
  regulations KF 6499 ZA2 C3 C6
• Other related statutes
• Constitution Act
• Corporate Statutes
• Provincial tax legislation

6
Cases

• Dominion Tax Cases (D.T.C.)
• Canada Tax Cases (C.T.C.)
• Supreme Court Reports (S.C.R.)
• Federal Courts Reports (F.C.R.)
• National Reporter (N.R.)

7
Indices

• Reference tool for finding journal articles
• General Indices
• ICLL
• LegalTrac
• Index to Legal Periodicals
• Tax Law Indices
• Yelles Income Tax References (Taxnet.pro)
• Canadian Tax Reporter (CCH)

8
Web Sites Examples

• Revenue Canada
• Department of Finance
• Canadian Tax Foundation
• Other sites Osgoode Law Library / Bora Laskin
  Law Library

9
International / Foreign Taxation

• In print
• Canadas Tax Treaties (Carswell)
• Canadas Tax Treaties (Butterworth looseleaf)
• CCH Canadian Tax Reporter Vol. 6
• In electronic Databases
• CCH Online
• Quicklaw
• Westlaw
• Tax notes international
• Bulletin for International Taxation
• On the Web IBFD, WorldLII

10
Current Awareness

• Canadian tax highlights
• CCH news tracker (email notification)
• Byteline Newsletter (CCH Online)
• Taxnews (taxnet.pro)
• Tax Hyperion (taxnet.pro)
• Tax notes international

11
Research Guides

• Canadian Tax Research A practical guide / Ted
  Cook, KF 6499 ZA2 S523 2005