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Tax Law

Topical Law Reports

Topical law reports are report series that contain cases dealing with a specific area of law. For Canadian cases on taxation law, try:

Legal Encyclopedias

Legal encyclopedias are a good place to begin your research. They will provide you with a broad overview of a topic before you delve into the subtleties.

Canadian Encyclopedic Digest

Dig. Can. A2 C42 LAW v. 1-34 (also available on WestlawNext Canada)

The following volumes cover taxation law:

  • Title 76, Vol. 15A: Income Tax
  • Title 128, Vol. 29: Revenue

Halsbury's Laws of Canada

Dig. Can. A2 C46 LAW (also available on LexisNexis/Quicklaw)

The volumes are arranged alphabetically by subject, with volume abbreviations indexed in letter rather than number format. The following volumes cover taxation law:

  • Income Tax (Corporate) (HTC)
  • Income Tax (General) (HTG)
  • Income Tax (International) (HTI)
  • Taxation (Goods and Services) (HTGS)

Tax Databases

The Faculty of Law also subscribes to two major tax research databases, TaxFind and Intelliconnect. Both databases contain in-depth commentary, case law, and legislation on Canadian income tax. These databases are available only to the Faculty of Law.