Taxation

• Author: John Eaton; Denis Le May
• Profession: Librarian & Associate Professor, Faculty of Law, University of Manitoba/Avocat, Barreau du Québec, Conseiller à la documentation en droit (1975?2006) et Chargé de cours, Faculté de droit, Université Laval
• Pages: 98-98

98 TAXATION / FISCALITÉ

96.

TAXATION

This listing deals with taxation in general and some specif‌ic types of taxation (excluding in-

come tax). By virtue of the Constitution Act, 1867, the federal government can raise taxes dir-

ectly or indirectly, whereas the provinces may only raise taxes directly. Taxes dealt with under

this topic include sales taxes (both federal and provincial), corporate taxes, resource taxation,

property taxes, inter alia. This a multi-jurisdictional area (federal, provincial, and municipal).

There is an international context as well, via the various bilateral tax treaties to which Canada

is signatory. Related topics: AGRICULTURAL & AQUACULTURE LAW, INTERNATIONAL

TRADE LAW, MUNICIPAL LAW, PUBLIC INTERNATIONAL LAW, REAL PROPERTY, TAX-

ATION (INCOME TAX).

FISCALITÉ

Domaine important du droit public où le fédéral et le Québec exercent compétences et activi-

tés. L’abondance des publications ne risque pas de dissiper la complexité du domaine qui en

rebute plus d’un. Là triomphent le cas particulier et la disposition transitoire, la multiplicité et

l’enchevêtrement des textes.

Hanson, Suzanne I.R. Canada Tax Manual Crswl (LL)

Hull, Barry R. GST & Commodity Tax Crswl (LL)

Krishna, Vern Canada’s Tax Treaties LN/B (LL)

Sherman, David M. Basic Tax and GST Guide for Lawyers 200 6–07 Crswl 2006

Tobias, Nor man C. Taxation of Corporations, Partner ships, and

Tru st s, 3d ed.

Crswl 2006

Lord, Guy Les principes de l’imposition au Canada W & LaF 2002

Canada et Québec La loi du praticien TPS-TVQ annotée Crswl 1997