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 |
98TAXATION / 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 ManualCrswl (LL)
Hull, Barry R.GST & Commodity TaxCrswl (LL)
Krishna, VernCanada’s Tax TreatiesLN/B (LL)
Sherman, David M.Basic Tax and GST Guide for Lawyers 200 6–07Crswl 2006
Tobias, Nor man C.Taxation of Corporations, Partner ships, and
Trusts, 3d ed.
Crswl 2006
Lord, Guy Les principes de l’imposition au CanadaW & LaF 2002
Canada et QuébecLa loi du praticien TPS-TVQ annotéeCrswl 1997
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