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LINKS TO TAX LAW AND POLICY MATERIALS RELEVANT TO CANADA

A. CANADA - FEDERAL GOVERNMENT TAX-RELATED ORGANIZATIONS

Canada Revenue Agency: home of the people who decide how to collect government money, the site has forms, Advance Income Tax Rulings, Income Tax Information Circulars, Income Tax Interpretation Bulletins, Income Tax Technical News, Technical Information on GST/HST and Excise, Customs Trade Administration Bulletins, Customs Memorandums and Customs Notices and other useful documents.

Department of Finance Canada: home of the people who decide how to spend government money, the site has fiscal policy publications and economic studies.

Tax Court of Canada: judgments, rules, and appeal information.

B. FEDERAL TAX-RELATED LEGISLATION

Customs Act, R.S.C. 1985, c. 1 (2nd Supp).

Excise Act, R.S.C. 1985, c. E-14.

Excise Act, 2001, S.C. 2002, c. 22.

Excise Tax Act, R.S.C. 1985, c. E-15.

Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.).

C. FOREIGN GOVERNMENT TAX DEPARTMENTS

Australian Taxation Office: rulings, fact sheets, guidelines, legislation, and more.

New Zealand Inland Revenue: easy to navigate site with extensive tax information.

United Kingdom Revenue and Customs: extensive tax information and publications.

United States Internal Revenue Service: tax forms and other publications.

D. NON-GOVERNMENTAL TAX ORGANIZATIONS

Canadian Tax Foundation: full-text of the Canadian Tax Highlights monthly newsletter and tables of contents for other Foundation tax publications available for purchase.

 

 


 


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