Western Libraries

Taxation Law

John & Dotsa Bitove Family Law Library

Legal Citation

McGill Guide

Law 2HR Reserve

KF240 .C354 2018

Law Reports & Treatises

Dominion Tax Cases

KE5710 .A45 D645 (print - 1920-2010 - in storage)

Dominion Tax Cases is one of Canada's oldest and most trusted tax services. It gives you the full text of all current-year tax cases and includes a complete index to all cases. Includes the Dominion Tax Cases Newsletter with summaries of recent tax cases as well as case comments written by tax lawyer Robert Jarman, BA, LLB. Looseleaf. Available online via Canadian Tax Library (Intelliconnect.ca).

Canada Tax Cases

KE5710 .A45 C446

Canada Tax Cases reports all judgments concerning federal income taxation handed down by the Supreme Court of Canada, the Federal Court, the Tax Court and the upper courts of the provinces. Includes comprehensive headnotes, topical and statutory indexes, and tables of appeals. A complimentary newsletter, Pound’s Tax Case Notes, summarizes, reviews and rates cases reported in each release.

Halsbury's Laws of Canada

For over 100 years, Halsbury's has been recognized as the premier legal reference in the world of common law. Halsbury's Laws of Canada continues in the tradition, delivering an authoritative, reliable and elegant statement of Canadian law.

Income Tax: Corporate. Contributed by Vern Krishna

KE180 .H346 I535 2014

Topics under this title include General Rules of Corporate Taxation (double taxation, tax rates, taxation of shareholders) and Corporate Finance (equity financing, tax credits, shareholders’ agreements, amalgamations and winding-up, tax avoidance).

Income Tax: General. Contributed by Vern Krishna

KE180 .H346 I537 2017

This title outlines the law governing taxation of income in Canada and the general operation of the income tax system. Topics covered include jurisdiction to tax, capital gains and losses, tax avoidance and tax evasion, structure of the tax system.

Income Tax: International. Contributed by Vern Krishna

KE180 .H346 I5375 2015

This title presents a straightforward and lucid explanation of the rules regarding international taxation as they apply to Canada, and how they are applied by the taxing authorities. Topics covered include foreign affiliates, jurisdiction of international tax treaties, tax liability of non-residents, and double taxation.

Taxation: General. Contributed by Tara L. Piurko, Ron Maddock

KE180 .H346 T3927 2016

This title  provides a concise, black letter statement of the law governing taxation in Canada, other than GST and income tax. Topics covered include municipal property taxes, school taxes and business taxes, provincial taxes on commodities such as fuel, alcohol and tobacco, corporation capital tax, insurance premiums, payroll tax, and payroll deductions.

Taxation: Goods & Services. Contributed by Brian C. Pel, Ron Maddock

KE180 .H346 T393 2015

This title discusses the legal framework that governs the taxation of goods and services in Canada, both federally and provincially, including the federal Goods and Services Tax, Harmonized Sales Tax, Quebec Sales Tax, and other provincial sales taxes.

Canadian Estate Administration Guide

KE5974 .A6 C353

The Canadian Estate Administration Guide contains recent cases, tax case digests, relevant statutes from each jurisdiction, forms, precedents, checklists, and letters and commentary covering a wide range of topics, from wills to funeral arrangements, to the final passing of accounts. Supplemented Looseleaf

Canadian Estate Planning Guide

KE5974 .A6 C357

Topics covered in this service include Estate Freezes; Protection From Creditors; The Pros & Cons of Alter Ego and Joint Partner Trusts; Spousal Trusts; Tax-Planning the Will; Life Insurance and Registered Plan Designations; Post-Mortem Tax Planning; and Strategies For Holding Real Property in the United States. Includes monthly newsletter, Estate Planner. Supplemented Looseleaf

Materials on Canadian Income Tax

KF6499 .ZA2 G76

Materials on Canadian Income Tax includes expert commentary, case analysis, and legislation and government policy references. It is a casebook-style text that takes a well-organized approach to the study of taxation, which combines commentary from the author team with extracts of leading tax cases and references to government policy pronouncements. The text includes in-depth case studies, references to proposed and enacted legislation, recent Budget proposals, Interpretation Bulletins and other Canada Revenue Agency pronouncements, and expert analysis and commentary. Editor: Tim Edgar

Introduction to Federal Income Taxation in Canada

KF6499 .ZA2 B424

Written for students interested in developing a solid general understanding of federal tax law. The contents are arranged in a sequence that follows the organization of the Income Tax Act for easy cross-referencing. This text is updated annually to reflect Budget and other legislative changes to income tax provisions. Each chapter includes examples, problems, multiple choice questions, and exercises designed to reinforce the material and text comprehension – with solutions provided for the student. Review questions throughout the textbook include discussion notes at the end of the book.

Taxation of Business Organizations in Canada

KF6499 .ZA2 D84 2015

The Taxation of Business Organizations in Canada covers topics from partnership taxation and corporate income taxation, to the taxation of corporate distributions and shareholder benefits and loans, as well as corporate reorganizations.

The Fundamentals of Income Tax Law

KF6499 .ZA2 K754 2009

Fundamentals of Income Tax Law has four themes: determination of income and tax liability; basic corporate taxation; administration and compliance; and tax avoidance.

The text examines all of the fundamental principles - constitutional, economic and interpretive---of Canadian income tax law pertaining to the computation of income, taxable income and tax payable. The text comprehensively covers all matters pertaining to the administrative aspects of the income tax law, compliance provisions, tax filings, and legal procedures for disputes in the tax courts. Publisher

Principles of Canadian Income Tax Law

KF6370 .ZA2 H644 2013

Principles of Canadian Income Tax Law is an introduction to the Canadian income tax law with an emphasis on the principles of income tax law, the policies that underlie the system and the major features of the system. The text originated as lecture notes prepared by Prof. Peter W. Hogg. Authors are Joanne E. Magee and Jinyan Li.

Fundamentals of Canadian Income Tax

KF6499 .ZA2 K75 2014

The Fundamentals of Canadian Income Tax is a comprehensive treatise on domestic and international Canadian tax law. It includes a detailed Table of Contents, a comprehensive Glossary of Terms, a Table of Cases cited and a complete Topical Index. Most importantly Professor Krishna has provided a truly exhaustive topical bibliography following every chapter to facilitate further research.

Canadian Goods & Services Tax Reporter

KE6002 .A45 C35

Whatever you need to know about the GST, you will find it here. It includes full coverage of legislation and proposed legislation, detailed commentary and analysis, and all related government documents. Commentary is from Michael Firth of PricewaterhouseCoopers and Brent F. Murray of Wilson & Partners LLP. Non-supplemented Looseleaf current to February 2013.

Simon's Taxes

KF6499 .ZC2 S5132

Formerly known as Simon's Direct Tax Service, this service was relaunched as Simon's Taxes in September 2008, 60 years after it was first published in 1948. Simon's Taxes remains the leading reference service on UK direct taxes (income tax, capital gains tax, corporation tax and inheritance tax). Enhancements to the relaunched service include new coverage of national insurance contributions and additional narrative on personal, business and international taxation with extensive details of overseas tax regimes.

The set includes: 10-volume looseleaf binders; Tolley Tax Annuals (income tax, capital gains tax, corporation tax and inheritance tax); Budget Bulletin and Finance Act Handbook

Standard Federal Tax Reporter

KF6280 .A2 C645 (print in storage: current to October 2013)

The Standard Federal Tax Reporter is a comprehensive and current U.S. federal income tax law authority. It covers a wide range of federal income tax rules and practice tools. Topics include personal and corporate income, mergers and acquisitions, foreign income and credit, exempt organizations. Available online through Intelliconnect.cch.com (Tax Consultant Library).