UPDATED: Answering Canadian Tax Questions: An Introduction to Tax Law Research

The updated paper is available HERE.

The paper has been updated to include a much longer and more detailed discussion of: (1) the application of the modern rule of statutory interpretation; and (2) the precedential value of various courts’ decisions.

Income taxation is a complicated area of law that requires a researcher to master not only a large volume of complex legislation, but because of its ‘accessory-law’ nature also requires good knowledge of many other areas of law (both statutes and common law). This paper provides an introduction to tax law research in the Canadian context. It begins by introducing the tax research process in Part 1 before moving on to discuss how to find the law and material with legally enforceable consequences in Part 2. The paper, in Part 3, discusses primary sources of tax law, and explains how to read, understand, interpret, and use these sources. Part 4 discussed secondary sources of tax law, focousing on government produced materials, before bringing the entire tax law research process together in Part 5.

– Sas Ansari, JD LLM PhD (exp)

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