Secondary Sources

Originally published on IncomeTaxAct.ca on 12 March 2014. The law may have changed since; check the current text in the tax wiki.

and as such no links are provided for those not available on-line. Almost all of the sources I refer to are available at most courthouse libraries.

Secondary sources are usually the best place to begin your research, especially when you are attempting to identify all of the issues raised by the matter you are faced with.

Handbooks

Canadian Institute of Chartered Accountants Handbook International Financial Reporting Standards Manual

Loose Leaf Services

Canada Tax Service Canadian Tax Reporter

Legal Encyclopedia

Canadian Encyclopedic Digest

Journals (all from the CTF)

Canadian Tax Journal Canadian Tax Highlights Tax for the Owner-Manager Canadian Tax Focus

Books

Tax Policy In Canada - Heather Kerr, Ken McKenzie and Jack Mintz (eds) Taxation of Private Corporations and Their Shareholders - Paul Bleiwas and John Hutson Administration of Income Tax - Colin Campbell Canadian Value Added Taxation - Rod Butcher Taxation of Foreign Affiliates - Angelo Nikolakakis Foreign Investment In Canada - Peter Hayden Taxation of Canadian Business Expansion into the United States - Linda Stillabower Principles of Canadian Income Tax Law - Peter Hogg, Joanne Magee, Jinyan Li Taxation and Estate Planning - Catherine Brown

Portable Tax Court Practice - Robert McMechan Canada Tax Words, Phrases and Rules - Marc Jolin

Websites

Canadian Tax Foundation - www.ctf.ca FMC Tax Litigation - www.canadiantaxlitigation.com Thorsteinssons LLP Blog - www.thor.ca/blog

Government of Canada Taxpayers’ Ombudsman: http://www.oto-boc.gc.ca/menu-eng.html