Tax Law

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

• Canada Tax Cases (1948–current)
  Rpts. Can. D72 C37 LAW
• Canadian Tax Reporter (1972–1998)
  Rpts. Can. D72 C47 LAW
• Dominion Tax Cases (1995–2011)
  Rpts. Can. D72 D65 LAW
• Tax Administration Reports (1986–1997)
  Rpts. Can. D72 T36 LAW

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)

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.

• Intelliconnect (password available through e.legal)
• TaxFind (password available through e.legal)