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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:

Case Law Digests

Canadian Abridgment

Dig. Can. A2 A26 LAW (also available on WestlawNext Canada)

The Canadian Abridgment digests the case law of the common law provinces from 1809 to the present. Taxation law is covered in the following volumes:

  • Vol. 105, 106, 107, 108, 109, and 110

Canada Digest

Available on LexisNexis/Quicklaw

Taxation law is covered in the following section:

  • Canada Taxation Digest

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)

Journals

Law journals contain articles, book reviews, case comments and other essays on a particular topic.

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.