Tax Legal Research Seminar

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Tax Legal Research Seminar

• By Sharon Wang
• November 29, 2007

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Areas of Tax Legal Research

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

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Types of Information

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

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Information Sources

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

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Statutes

• Income Tax Act
• Income Tax References
• Annotated income tax act
• Other statutes

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Indices

• Reference tool for finding journal articles
• General Indices
• ICLL
• LegalTrac
• Index to Legal Periodicals
• Subject Specified Indices
• Income Tax References (Carswell)
• Canada Tax Service (Carswell)
• Canadian Tax Reporter (CCH)
• Income Tax Research Index (CCH)

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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.)

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International / Foreign Taxation

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

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Current Awareness

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

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Research Guides

• Canadian Tax Research A practical guide / Ted
  Cook
• CCH Guide to Researching Canadian Income Tax /
  Yoko Beriault Carol Mohammed