[For a detailed review of tax research read this paper]
Primary sources consist of Statutes, Regulations, Remission Orders, and Case Law. These are the authoritative sources of the Law. Note that this list in both incomplete and does not include relevant provincial statutes.
Legislation and Regulations
- Constitution Act, 1867 – (CanLii) – (see ss. 53 – 57, 91(3), 92(2))
- Income Tax Act, RSC 1985 C 1 (5th Supp) – (CanLii)
- Income Tax Application Rules, RSC, 1985 c 2 (5th Supp) – (CanLii)
- Income Tax Conventions Interpretation Act, RSC 1985 c I-4 – (CanLii)
- Income Tax Regulations, CRC c 945 – (CanLii)
- Interpretation Act, RSC 1985 C I-21 – (CanLii)
- Financial Administration Act, RSC 1985, c F-11 – (CanLii)
- Excise Act, RSC 1985, c E-14 – (CanLii)
- Excise Act, 2001, SC 2002, c 22 – (CanLii)
- Financial Services (GST/HST) Regulations, SOR/91-26 – (CanLii)
- Excise Tax Act, RSC 1985, c E-15 – (CanLii)
- Other Relevant Legislation
Case law
- Tax Court of Canada Decisions – (CanLii)
- Federal Court of Appeal Decisions – (CanLii)
- Supreme Court of Canada – Leave Applications – (CanLii)
- Supreme Court of Canada Decisions – (CanLii)
Remission Orders
- Income Earned in Quebec Income Tax Remission Order, 1982, SOR/83-96 – (CanLii)
- Income Earned in Quebec Income Tax Remission Order, 1982, SOR/83-96 – (CanLii)
- I.O.S. Income Tax Remission Order, CRC, c 770 – (CanLii)
- Indian Income Tax Remission Order, SI/93-44 – (CanLii)
- Indian Income Tax Remission Order, SI/93-166 – (CanLii)
- Other remission orders can be found on the Justice Laws Consolidated Regulations page
Sas Ansari, BSc BEd PC JD LLM PhD (exp) CPA In-Depth Tax 1, 2 &3
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