Fee based Resources

 

 

Free Resources

 

Books

 

Canada

 

General

 

The Fundamentals of Canadian Income Tax (fee-based)

A comprehensive treatise on domestic and international Canadian tax law. Contains legal analysis along with many practical examples of how the provisions of the Income Tax Act fit together. Includes a detailed table of contents, glossary of terms, table of cases cited, topical index, and topical bibliography following every chapter.

 

Principles of Canadian Income Tax Law (fee-based)

Outlines the principles of Canadian income tax law, the policies that underlie the system, and the major features of the system. Includes a table of contents, table of cases, and topical index.

 

 

Cases

 

Canada

 

Tax Court of Canada

With some exceptions, the judgments collection comprises close to 3,000 decisions rendered by the Court since 1997. You can browse the judgments by year, style of cause, docket number, or subject matter. You can also search for keywords in the full-text of the judgments.

 

Federal Court of Appeal

With some exceptions, the judgments collection comprises close to 10,000 decisions rendered by the Federal Court and the Federal Court of Appeal since 1997.

 

Supreme Court of Canada

With some exceptions from between 1985 and 1988, the decisions collection includes all judgments rendered by the Supreme Court of Canada since 1985.

 

 

Commercial Databases

 

Canada

 

Taxnet.pro (fee-based)

Published by Carswell, this is a key Canadian online tax research tool. Contains federal and provincial tax-related legislation, government documents, case law, commentaries, treaties, news, and tables and rates.

 

Canadian Tax Library Plan (fee-based)

Published by CCH, this is another tool considered to be a complete database of Canadian tax materials. Contains federal tax-related legislation, commentaries, case law, and government documents. CD-ROM or online format.

 

TaxPartner (fee-based)

Contains federal tax legislation, budgets, commentaries, case law, treaties, and government documents. CD-ROM format.

 

Provincial TaxPartner (fee-based)

Contains provincial tax-related legislation, budgets, commentaries, case law, treaties, and government documents. CD-ROM format.

 

United States and International

 

CCH Tax Research Network (fee-based)

Provides US federal, state, and local tax information, including tax forms, US tax treaties, state tax guides, and legislation. Also contains the full-text of international tax journals.

 

Westlaw (fee-based)

Published by West, this tool contains US tax and legal information, including federal, state, and local legislation, case law, treaties, and Internal Revenue Service administrative materials. Also includes international tax and legal information, such as treaties, accompanying explanations, and international tax journals.

 

Country Guides

 

International Tax and Business Guides, Deloitte

Details extensive regulatory, tax, and human resources information for more than 50 countries worldwide. Prepared by the tax professionals of the member firms of Deloitte Touche Tohmatsu in co-operation with the Economist Intelligence Unit.

 

Doing Business Database, World Bank

Provides objective measures of business regulations and their enforcement. The indicators are comparable across 175 economies. They indicate the regulatory costs of business and can be used to analyze specific regulations that enhance or constrain investment, productivity, and growth.

 

Country Guides, Baker Tilly International

Provides an overview of the rules and regulations that govern businesses in various countries. Brief introductory guides for overseas enterprises considering the expansion of their activities. Topics covered include taxation, business entities and accounting, finance and investment, and employment regulations.

 

Country Guides, HLB International

Designed to give some general information to those contemplating doing business in other countries. Covers the country's types of business organizations, taxation, and investment factors.

 

Worldwide Tax Summaries Online, PricewaterhouseCoopers LLP

Provide an up to date overview of the corporate and individual tax rates and rules in operation in over 100 countries.

 

 

Tax Management Country Portfolios, BNA International (fee-based)

Explains the various types of tax and company structures that exist and offers practical advice on investment for over 40 countries.

 

 

Finding Aids

 

Canada

 

Income Tax References (fee-based)

A bibliography that contains references to these income tax materials sorted by section of the Income Tax Act: court cases, journal articles, CRA publications, and income tax regulations. Updated quarterly.

  

Government Documents

 

Canada

 

In Canada, the Department of Finance is responsible for preparing the federal budget and tax and tariff legislation, while the Canada Revenue Agency (CRA) is responsible for Canadian tax administration.

 

Department of Finance Publications

 

Federal Budgets

The Department of Finance has federal budgets available from 1994 to present.

 

Technical Notes: Income Tax (fee-based)

A consolidation of Department of Finance explanatory notes, comfort letters released by the Department of Finance, budget supplementary information, and other income tax commentary from the Department of Finance. Also includes the Department of Finance’s explanation of the purpose and application of each section of the Act, and an explanation of each amendment organized by section of the Act.

 

CRA Publications

 

Advance Income Tax Rulings (ATRs)

A written statement the CRA gives to a taxpayer indicating how the CRA will interpret and apply specific provisions of income tax law to a proposed transaction that is seriously contemplated.

From 1985 to 1996, the CRA published selected ATRs considered to be of interest to taxpayers. Since 1996, the CRA has released all ATRs in severed form to various commercial publishers of tax information.

 

Income Tax Information Circulars

Provides information about administrative, enforcement, or procedural matters relating to income tax law, such as collection policies and the voluntary disclosures program.

 

Income Tax Interpretation Bulletins

Gives the CRA's technical interpretation and position on certain provisions contained in income tax law.

 

Income Tax Technical News

Provides the CRA technical interpretation of various provisions of income tax law. The newsletter format allows a new or revised interpretation to be released quickly. Issued on an ad-hoc basis.

 

Tax Forms (income tax, excise, GST/HST)

Printed or typed documents with blank spaces for inserting required information. All form numbers start with a letter (e.g., T1-M).

 

Tax Guides and Pamphlets

Provide information, instructions, and references.

 

Journals and Newsletters

 

Canada

 

The Canadian Tax Foundation is an independent tax research organization whose purpose is to provide the Canadian public and government with expert unbiased tax research into current problems of taxation. Its wide array of journals and newsletters provide reliable commentary on current issues in Canadian tax-related case law and policy.

 

Canadian Tax Journal (fee-based)

Contains scholarly articles on a broad range of tax topics with regular features that discuss recent changes in the tax law, review significant additions to the tax literature, and provide summaries of and commentaries on provincial budget figures. Issued four times a year.

 

Canadian Tax Highlights (fee-based)

Features commentaries on the latest tax developments and implications in case law, legislation, administration, and policy. Published monthly.

 

Tax for the Owner-Manager (fee-based)

Aimed at owner-managers of private corporations and their advisers. Contributors from across Canada report on relevant tax developments and opportunities. Published quarterly.

 

Other Canadian Journals and Newsletters

 

Tax Times (fee-based)

Outlines recent federal income tax developments and significant provincial announcements. Includes recent case summaries, news and comments on the introduction and progress of bills, and summaries of draft legislation. Published twice-monthly.

 

Tax Topics (fee-based)

Informs of new federal income tax developments. Includes case digests and notifications of legislative and administrative changes. Published weekly.

 

United States

 

Tax Notes (fee-based)

Published by Tax Analysts, it features news stories, special reports, and commentary analyzing proposed and newly enacted federal tax legislation, court decisions, regulations and other administrative guidance, and new trends in the administration of federal tax law. Issued weekly.

 

Daily Tax Report (fee-based)

Reports on US tax developments related to transfer pricing, employee benefits, health insurance, pensions, and capital gains.

 

International

 

Tax Notes International (fee-based)

Published by Tax Analysts, it covers the latest international legislative, judicial, and administrative tax developments from over 180 countries as reported by more than 200 of the world's leading tax practitioners. Also provides a tax calendar covering important international tax events and conferences. Issued weekly.

 

Worldwide Tax Daily (fee-based)

Published by Tax Analysts, it offers international tax news every day, with constant updates on cross-border transactions by more than 200 correspondents and practitioners. Includes what the embassy insiders and commerce deputies are planning, international transfer pricing developments, and tax news from Europe, the Pacific Rim, and the Caribbean.

 

International Tax Review (fee-based)

Focus on international tax strategy. Includes international news and analysis, guides to the most recent international deals, in-depth features, surveys, international updates, and profiles. Looks at tax law from the perspective of multinational corporations: it examines how legislative changes will impact on companies.

 

Intertax (fee-based)

Discusses transnational tax issues, including multinational tax developments emanating from organisations such as the WTO, the OECD, the UN, and the EC. Also contains special regional coverage, such as on China and the US. Issued 12 times a year.

 

Tax Planning International European Union Focus

Discusses European tax and economic developments and their implications. Topics covered include tax and incentive laws, withholding tax, tax credit legislation, accession states, share issues, mergers and acquisitions, and cross-border pensions.

 

Tax Planning International Asia-Pacific Focus (fee-based)

Focuses on how tax issues are being handled in the Asia-Pacific region. Topics covered include latest tax regulation throughout the region, legislative updates, practical guidance on applying the new legislation, tax planning advice, and treatment of key corporate tax transactions.

 

Tax Planning International (fee-based)

Focuses on cross-border corporate tax planning. Key topics covered include holding companies, transfer pricing, budget reviews, tax consolidation rules, case reports, debt restructuring, and anti-avoidance rules.

 

Tax Management International Forum (fee-based)

Provides detailed, country by country approaches to solving specific tax planning issues. Each issue focuses on a single tax issue in the form of a case study. Leading tax experts from 15 counties then discuss how their tax regimes would deal with this question. Issued quarterly.

 

International Tax Planning (fee-based)

Focuses on the international aspects of tax planning. Topics covered include foreign affiliates, corporate residency, intellectual property rights, and cross-border finance.

 

Asia-Pacific Tax Bulletin (fee-based)

Explores the laws affecting taxation and investment, legal practice, and related matters in Asia (including the Middle East and Central Asian countries) and the Western Pacific rim.

 

Bulletin for International Taxation (fee-based)

Examines tax policy changes and tax developments throughout the world and gives background and perspective on the changes.

 

European Taxation (fee-based)

Analyses the key legal and policy developments affecting taxation and investment throughout Europe.

 

 Legislation

 

Canada

 

Primary Legislation

 

Income Tax Act

Imposes the federal income tax. Main primary source of income tax law.

 

Related Legislation

 

Canada Business Corporations Act

Sets out the law governing federally incorporated corporations.

 

Excise Tax Act

Includes the GST legislation.

 

Financial Administration Act

Outlines the administration of the government's finances.

 

Income Tax Conventions Interpretation Act

Provides rules of interpretation that apply to Canada's tax treaties.

 

Interpretation Act

Governs the interpretation of all federal statutes, including the Income Tax Act.

 

Tax Court of Canada Act

Sets out the rules of procedure and appeal for the Tax Court of Canada.

 

Federal Courts Act.

Outlines the rules of procedure and appeal for the Federal Court of Canada.

 

Indian Act

Recognizes the right of Canada's indigenous peoples to exemption from some parts of the Canadian legal system, including taxation.

 

Tax Rebate Discounting Act

Controls the discounting of tax rebates.

 

Canada Revenue Agency Act

Outlines the mandate, functions, powers, and duties of the Canada Revenue Agency.

 

Rates

 

Canada

 

All types of Canadian tax-related rates (e.g., corporation tax rates, employment insurance rates, currency exchange rates) can be viewed on the CRA website.

 

Many accounting services firms put out booklets with personal and corporate taxation rates:

 

Tax Rates and Figures, BDO Dunwoody LLP

 

Tax Facts and Figures, PricewaterhouseCoopers LLP

 

Canadian Federal and Provincial Tax Rates, KPMG

 

Quick Tax Facts, Deloitte

 

Tax Calculators and Rates, Ernst & Young

 

  

Treaties

 

United States

 

Income Tax Treaties, Internal Revenue Service Web Site

Includes full-text income tax treaties involving the US along with their effective dates and technical explanations.

 

Tax Treaty Documents, US Department of the Treasury Web Site

Provides the full-text of tax treaties involving the US and other select countries.

 

Canada

 

Tax Treaties, Department of Finance Web Site

The Department of Finance provides notices of tax treaty developments (2002-present) and the status of tax treaties involving Canada.

 

International

OECD Model Tax Convention

Provides clear rules for taxing income and capital from returns on cross-border investment.

 

News Releases, OECD Centre for Tax Policy and Administration

Informs of new developments related to worldwide tax treaties.

 

Worlwide Tax Treaties (fee-based)

Published by Tax Analysts, this database contains thousands of tax treaties and amending protocols from jurisdictions around the world. The collection also includes model tax treaties, treaties' withholding tax rates, and recent treaty news. Web and DVD format.