John & Dotsa Bitove Family Law Library

Taxation Law

DATABASES

Taxnet.proCarswell's Taxnet Pro offers full coverage of all Canadiantaxes including Income Tax, GST and the provinciallyadministered taxes. Along with all the primarylegislation and government documents, Taxnet Pro alsooffers case law related to Canadian tax as well asauthoritative and comprehensive commentary fromleading experts: McCarthy Tétrault analysis, and DavidSherman's GST commentary. More from the Taxnet Pro website

Intelliconnect.caThe Canadian Intelliconnect platform houses thefollowing cch tax products:•Canadian Tax Library Plan (Dominion Tax Cases,Window on Canadian Tax...)•Canadian Real Estate Income Tax Guide •Provincial Tax Reporters CCH “Smart Chart” research tools allow you to searchacross multiple topics.

Access is through the library catalogue under any of theabove titles.

Intelliconnect.cch.comWolters Kluwer US CCH tax products are mounted onthis Intelliconnect platform. The two main services fortax are:•Federal Securities Law Reporter (includes a Securitiesarchive)•Tax Consultant Library (Standard Federal TaxReporter)

Access is through the library catalogue under either ofthe above titles.

TaxfindTaxFind is the database of the Canadian Tax Foundation.It includes tax articles written for the Foundation’sconferences as well as other publications such as theCanadian Tax Journal, Canadian Tax Highlights, andCanadian Tax Focus. CD-ROM Product available in LawLibrary only.

Tax AnalystsThe Law Library subscribes to a number of titles fromTaxanalysts such as Tax Notes Today, Worldwide TaxDaily, and Worldwide Tax Treaties. Founded in 1970 TaxAnalysts’ mission has always been to foster "informeddebate on federal, state and international tax policy".

Access is through the library catalogue under theabove titles.

International Bureau of Fiscal Documentation (IBFD)IBFD is a unique centre of expertise offering high-qualityinformation and education on international tax. Ouronline subscriptions on the Tax Research Platform include: Bulletin for International Taxation, Global TaxSurveys, International Tax Glossary, and World TaxJournal.

Access is through the library catalogue. Use thepassword for the “Bulletin for International Taxation”.

LexisNexis QuicklawLNQ has a Taxation law folder [under Source Directory– Area of Law]. Resources include administrative boardsand tribunals, citators and digests, cases, commentaryand legislation. Other sources within LNQ includeHalsbury’s Laws of Canada - Taxation (Ron Maddock).

Access is restricted to Law faculty, staff and students,who receive a personal password as part of aneducational agreement between the Law School andLexisNexis Canada. Western Libraries also subscribes toLexisNexis Academic for non-law users (content maydiffer).

WestlawNext CanadaLawSource provides access to material useful forresearch in Taxation law. The Canadian AbridgmentCase Digests for Tax Law (TAX) are reproduced online,are fully searchable and link to the full-text decisions.The Canadian Encyclopedic Digest (Federal andProvincial Taxation; Income Taxation) is alsoreproduced electronically and can be browsed orsearched. LawSource also includes the Carswell lawreporters: Canadian GST Cases, and Canada Tax Cases.

Access is restricted for use within Western Librarieslocations (and affiliates). Law faculty, staff and studentsreceive a personal password as part of an educational

agreement between the Law School and ThomsonReuters.

TREATISES

Law Reports

Dominion Tax Cases (1920-2010)KE5710 .A45 D645 (print in storage)Dominion Tax Cases is one of Canada's oldest and mosttrusted tax services. It gives you the full text of allcurrent-year tax cases and includes a complete index toall cases. Includes the Dominion Tax Cases Newsletterwith summaries of recent tax cases as well as casecomments written by tax lawyer Robert Jarman, BA,LLB. Looseleaf. Available online via Canadian Tax Library(Intelliconnect.ca).

Canada Tax Cases (1972- )KE5710 .A45 C446Canada Tax Cases reports all judgments concerningfederal income taxation handed down by the SupremeCourt of Canada, the Federal Court, the Tax Court andthe upper courts of the provinces. Includescomprehensive headnotes, topical and statutoryindexes, and tables of appeals. A complimentarynewsletter, Pound’s Tax Case Notes, summarizes,reviews and rates cases reported in each release.

Taxation Law Texts

Halsbury's Laws of CanadaFor over 100 years, Halsbury's has been recognized asthe premier legal reference in the world of common law.Halsbury's Laws of Canada continues in the tradition,delivering an authoritative, reliable and elegantstatement of Canadian law.

Income Tax: Corporate. Contributed by Vern KrishnaKE180 .H346 I535 2014Topics under this title include General Rules ofCorporate Taxation (double taxation, tax rates, taxationof shareholders) and Corporate Finance (equityfinancing, tax credits, shareholders’ agreements,amalgamations and winding-up, tax avoidance).

Income Tax: General. Contributed by Vern KrishnaKE180 .H346 I537 2012This title outlines the law governing taxation of incomein Canada and the general operation of the income taxsystem. Topics covered include jurisdiction to tax,capital gains and losses, tax avoidance and tax evasion,structure of the tax system.

Income Tax: International. Contributed by VernKrishnaKE180 .H346 I5375 2010This title presents a straightforward and lucidexplanation of the rules regarding international taxationas they apply to Canada, and how they are applied bythe taxing authorities. Topics covered include foreignaffiliates, jurisdiction of international tax treaties, taxliability of non-residents, and double taxation.

Taxation: General. Contributed by Ron MaddockKE180 .H346 T3927 2012This title provides a concise, black letter statement ofthe law governing taxation in Canada, other than GSTand income tax. Topics covered include municipalproperty taxes, school taxes and business taxes,provincial taxes on commodities such as fuel, alcoholand tobacco, corporation capital tax, insurancepremiums, payroll tax, and payroll deductions.

Taxation: Goods & Services. Contributed by RonMaddockKE180 .H346 T393 2010This title discusses the legal framework that governs thetaxation of goods and services in Canada, both federallyand provincially, including the federal Goods andServices Tax, Harmonized Sales Tax, Quebec Sales Tax,and other provincial sales taxes.

Canadian Estate Administration GuideKE5974 .A6 C353The Canadian Estate Administration Guide containsrecent cases, tax case digests, relevant statutes fromeach jurisdiction, forms, precedents, checklists, andletters and commentary covering a wide range of topics,from wills to funeral arrangements, to the final passingof accounts. Supplemented Looseleaf

Canadian Estate Planning GuideKE5974 .A6 C357Topics covered in this service include Estate Freezes;Protection From Creditors; The Pros & Cons of Alter Egoand Joint Partner Trusts; Spousal Trusts; Tax-Planningthe Will; Life Insurance and Registered PlanDesignations; Post-Mortem Tax Planning; and StrategiesFor Holding Real Property in the United States. Includesmonthly newsletter, Estate Planner. Supplemented Looseleaf

Introduction to Federal Income Taxation in CanadaKF6499 .ZA2 B424Written for students interested in developing a solidgeneral understanding of federal tax law. The contentsare arranged in a sequence that follows the organizationof the Income Tax Act for easy cross-referencing. Thistext is updated annually to reflect Budget and otherlegislative changes to income tax provisions. Eachchapter includes examples, problems, multiple choicequestions, and exercises designed to reinforce thematerial and text comprehension – with solutionsprovided for the student. Review questions throughoutthe textbook include discussion notes at the end of thebook.

Principles of Canadian Income Tax LawKF6370 .ZA2 H644 2013Principles of Canadian Income Tax Law is anintroduction to the Canadian income tax law with anemphasis on the principles of income tax law, thepolicies that underlie the system and the major featuresof the system. The text originated as lecture notesprepared by Prof. Peter W. Hogg. Authors are Joanne E.

Magee and Jinyan Li.

Fundamentals of Canadian Income TaxKF6499 .ZA2 K75 2014The Fundamentals of Canadian Income Tax is acomprehensive treatise on domestic and internationalCanadian tax law. It includes a detailed Table ofContents, a comprehensive Glossary of Terms, a Tableof Cases cited and a complete Topical Index. Mostimportantly Professor Krishna has provided a trulyexhaustive topical bibliography following every chapterto facilitate further research.

Canadian Goods & Services Tax Reporter (current toFebruary 2013)KE6002 .A45 C35Whatever you need to know about the GST, you will findit here. It includes full coverage of legislation andproposed legislation, detailed commentary and analysis,and all related government documents. Commentary isfrom Michael Firth of PricewaterhouseCoopers and BrentF. Murray of Wilson & Partners LLP. Non-supplementedLooseleaf

Simon's TaxesKF6499 .ZC2 S5132Formerly known as Simon's Direct Tax Service, thisservice was relaunched as Simon's Taxes in September2008, 60 years after it was first published in 1948.Simon's Taxes remains the leading reference service onUK direct taxes (income tax, capital gains tax,corporation tax and inheritance tax). Enhancements tothe relaunched service include new coverage of nationalinsurance contributions and additional narrative onpersonal, business and international taxation withextensive details of overseas tax regimes.

The set includes: 10-volume looseleaf binders; TolleyTax Annuals (income tax, capital gains tax, corporationtax and inheritance tax); Budget Bulletin and FinanceAct Handbook

Standard Federal Tax Reporter (current to October2013)KF6280 .A2 C645 (print in storage)The Standard Federal Tax Reporter is a comprehensiveand current U.S. federal income tax law authority. Itcovers a wide range of federal income tax rules andpractice tools. Topics include personal and corporateincome, mergers and acquisitions, foreign income andcredit, exempt organizations. Available online throughIntelliconnect.cch.com (Tax Consultant Library).

JOURNAL ARTICLES

Canadian Taxpayer - NewsletterK3 .A55Throughout its popular legacy, this newsletter has beenproviding the topical analysis of the issues that havebeen keeping Canadian tax professionals “in the know”for more than three decades. Arthur Drache brings hisyears of political and tax experience to his unique and

authoritative comment and analysis to the informationyou need to stay on the cutting edge. Every two weekssubscribers eagerly anticipate the arrival of the latestin:

• Tax trends• Political appointments• Tax policies• Landmark cases

Canadian Tax Journal HJ2445 .A3C2The Canadian Tax Journal, first published in 1953, is theflagship research publication of the Canadian TaxFoundation. Published quarterly, it is relied on by policyanalysts, accountants, lawyers, economists, businesspersons, and politicians as a multidisciplinary resourcefor the analysis, application, and interpretation of taxlaw, economics, and public finance in Canada.

The main articles are peer reviewed by members of aneditorial board made up of tax practitioners anduniversity faculty members. Regular features of thejournal include Current Cases, Personal Tax Planning,International Tax Planning, Selected US TaxDevelopments, Corporate Tax Planning, and Current TaxReading. Articles in the Policy Forum section arecommissioned by the Policy Forum editor and areusually opinion pieces designed to stimulate debate onhot-button issues relevant to tax practitioners. Alsoavailable via the CD-ROM product TaxFind.

The International Tax Journal (print current to 2011)

K9 .N4459Written by a team of international tax experts, thisjournal provides tax professionals with timely andthought-provoking information about taxationopportunities and pitfalls, and investment strategiesthat will enhance their business decisions in the currentcompetitive global economy. Available online via the library catalogue.

Pound's Tax Case NotesKE5710 .A48 P69Edited by Richard W. Pound, O.C., O.Q., Q.C., F.C.A.,Pound's Tax Case Notes provides succinct summaries ofall Tax Court of Canada decisions, including informaldecisions, together with all Supreme Court of Canada,Federal Court and provincial court decisions relating toincome tax. Each case is critiqued by the editor, andgiven a rating (out of four stars) indicating itsimportance to tax practitioners.

General Full-Text and Periodical Indexes

HeinOnlineContains more than 1,620 law and law-relatedperiodicals. Coverage is from the first issue publishedfor all periodicals and goes through the most-currentlypublished issues allowed based on contracts withpublishers. Search by article title, author, subject, stateor country published, full text, and narrow by date.

Index to Canadian Legal LiteratureKE173.C664The Index to Canadian Legal Literature is a bibliographicindex to Canadian law journals, books, articles,government publications, audio-visual materials,continuing legal education materials, and casecomments. Published in association with the CanadianAssociation of Law Libraries, ICLL receives contributionsfrom law libraries across Canada.

The print set is kept in the law library and electronicversions are found in LexisNexis Academic andWestlawNext Canada and, for Law Faculty and students,LexisNexis Quicklaw. 1985-current

Scott Index to Canadian Legal Periodical LiteratureKF8.I52Named after Marianne Scott (first woman to beappointed as National Librarian of Canada). The index isavailable electronically through the library catalogue ofCAIJ (Centre d’accès à l’information juridique), anorganization related to the Barreau du Québec. Searchinterface is in French only but English search terms canbe used. The Law Library holds print copies of the indexfrom 1961-2006.

LegaltracLegalTrac on InfoTrac Web provides indexing for morethan 1,500 major law reviews, legal newspapers,specialty publications, Bar Association journals andinternational legal journals, including more than 250titles in full text. Search results link to availablemultimedia — images, video and podcasts.1980-present .

Index to Legal Periodicals & BooksThe ILP&B is available through EbscoHost and indexessome 1400 monographs as well as citing articles frommore than 850 legal periodicals. Periodical coverageincludes law reviews, bar association journals, universitypublications, yearbooks, institutes, and governmentpublications. Index to Legal Periodicals & Books coversall areas of jurisprudence, including recent courtdecisions, new legislation, and original scholarship. Theperiodicals indexed, which regularly publish legalarticles of high quality and permanent reference value,include law reviews, bar association journals, anduniversity and government publications from the UnitedStates, Puerto Rico, Canada, Great Britain, Ireland,Australia, and New Zealand. Online updated daily.1981-; full-text 1994-present

Earlier coverage is found in the Index to LegalPeriodicals & Books: Retrospective (1908-2007)

Index to Foreign Legal PeriodicalsK33.I53Available through HeinOnline, the Index to Foreign LegalPeriodicals (IFLP) is produced by the AmericanAssociation of Law Libraries and indexes articles andbook reviews appearing in over 500 legal journalspublished worldwide. It provides in-depth coverage of

public and private international law, comparative andforeign law, and the law of all jurisdictions other thanthe United States, the U.K., Canada, and Australia. IFLPalso analyzes the contents of approximately eightyindividually published collections of legal essays,Festschriften, Mélanges, and congress reports eachyear. Check under the Subjects tab to see taxationtopics. 1985 to date. Print covers the period 1960-2007

STATUTORY LAW

Income Tax ActCite as: Income Tax Act, RSC 1985, c 1 (5thSupplement).

Starting out as a temporary measure to fund WW1, theIncome War Tax Act of 1917, a rather short 10-pagedocument, has blossomed into what we know today asthe Income Tax Act, a lengthy, complex statute, whichcontinues to be amended to such an extent that theannual annotated versions are a staple in the law librarycollection. Its purpose is to allow the government tofinance public expenditures and to implement itseconomic and social policy.

WEB SITES

Canada Revenue Agencyhttp://www.cra-arc.gc.ca/The Canada Revenue Agency (CRA) administers tax lawsfor the Government of Canada and for most provincesand territories; and various social and economic benefitand incentive programs delivered through the taxsystem. The site includes Federal budget news relatedto tax, tax alerts, CPP and EI rulings and much more.

Canadian Tax Foundationhttp://www.ctf.ca/ctfweb/en/Founded in 1945 as an independent tax researchorganization under the joint sponsorship of theCanadian Institute of Chartered Accountants and theCanadian Bar Association, the Foundation provides aunique forum for lawyers, accountants, academics andother tax professionals to work together for thebetterment of the Canadian tax system and the taxprofession in general.

The Canadian Tax Foundation is Canada’s leading sourceof insight on tax issues. The Foundation promotesunderstanding of the Canadian tax system throughanalysis, research, and debate, and providesperspective and impartial recommendations concerningits equity, efficiency, and application.

Department of Justice: Income Tax Acthttp://laws-lois.justice.gc.ca/eng/acts/I-3.3/Within the Department of Justice site is the Justice LawsWebsite - an online source of the consolidated Acts andregulations of Canada. The consolidations are generallyupdated on a weekly basis.

The site provides access to bilingual PDF versions ofconsolidated Acts and regulations, point-in-timeversions of consolidated Acts and regulations, links to"Amendments Not in force" and "Related Provisions",and shading of provisions in original enactments thatare not yet in force.

Department of Finance Canadahttp://www.fin.gc.ca/Finance Canada oversees the development of tax lawand other measures, including legislation governingbanks and other federal financial institutions, andpayments to provinces such as equalization, all of whichthe Minister of Finance is responsible for.

The Department is therefore involved in preparing manybills that come before Parliament. In an average year aquarter of all the legislation going to Parliament issponsored by the Minister of Finance. In some yearsFinance’s share is even greater. The Departmentreleases draft legislation for consultation. As well, thissite provides links to Finance legislation from theprevious session of Parliament.

Last Updated: Summer 2015