PP. Taxation Law

• Author: Ted Tjaden
• Profession: National Director of Knowledge Management McMillan LLP
• Pages: 279-281

Page 279

Scope Taxation law in Canada is governed primarily by the federal

Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 and the Excise Tax Act, R.S.C. 1985, c. E-15, which are administered by Canada Customs and Revenue Agency (CCRA). The CCRA has extensive regulatory and administrative documentation on its website, including forms, information circulations, and interpretation bulletins. Provincial tax legislation is also relevant. There is a plethora of print and online legal resources on Canadian taxation law that are too numerous to list here, so the list of books below is only a partial list. Check the web-sites of the Canadian legal publishers for more information.

Subject headings

Excise tax - Law and legislation - Canada

Goods and services tax - Law and legislation - Canada Income tax - Law and legislation - Canada

Books Brown, Catherine & Cindy Radu. Taxation and Estate Planning. Looseleaf. Scarborough, ON: Carswell, 1996.

Campbell, Colin. Administration of Income Tax. Toronto: Car-swell, 2003 [annual].

Canada Income Tax Law and Policy. Looseleaf. Toronto:

Thomson Carswell, 1990.

CCH Canadian Limited. Canadian Master Tax Guide. Don

Mills, ON: CCH Canadian, 1946 [annual updates]. Related income tax material available from CCH Canadian in print, on CD-ROM, and by subscription online (see link under CCH Tax Works).

Chodikoff, David & James Horvath. Advocacy & Taxation in

Canada. Toronto: Irwin Law, 2004.

Cuperfain, Joel & Florence Marino. Canadian Taxation of Life

Insurance. 4th ed. Toronto: Thomson Carswell, 2008. Davies Ward Phillips & Vineberg LLP. Taxation of Corporate

Reorganizations. Toronto: Carswell, 2010.

Drache, Arthur et al. Charities Taxation, Policy and Practice.

Looseleaf. Toronto: Carswell, 2007.

Duff, David & Harry Erlichman. Tax Avoidance in Canada after

Canada Trustco and Mathew. Toronto: Irwin Law, 2007.

Duff, David et al. Canadian Income Tax Law. 3d ed. Markham, ON: LEXISNEXIS Butterworths, 2009.

Page 280

Books Erlichman, Harry, ed. Tax Avoidance in Canada: The General

Anti-Avoidance Rule in Canada. Toronto: Irwin Law, 2002. Hanson, Suzanne. Canada Tax Manual. Looseleaf. Toronto: Carswell, 1990.

Hogg, Peter H. et al. Principles of Canadian Income Tax Law. 6th ed. Toronto: Thomson Carswell, 2007.

Horvath, James L. & David W. Chodikoff. Taxation & Valuation of Technology: Theory, Practice, and the Law. Toronto: Irwin Law, 2008

Innes, William & Ralph Cuervo-Lorens. Tax Evasion. Looseleaf. Toronto: Carswell, 1995.

...