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Canadian Tax Research: A Practical Guide, 5th Edition
By: Ted Cook, M.B.A., LL.B.
ISBN/ISSN/Product Number: 978-0-7798-2863-0
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: New editions supplied on standing order subscription
Number of Pages: 272 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2010-08-13
Publisher: Carswell
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Description
Canadian Tax Research: A Practical Guide provides a practical framework for researching and answering tax questions and provides an extensive compilation of the information sources available for use in researching those questions. It is a valuable resource for students and new tax practitioners who need some guidance in conducting tax research problems.There are so many sources to conduct effective tax research that beginning to solve a tax problem is a daunting task. This book will help a person confronted with a tax question to develop a game plan for conducting the tax research needed to answer that question, to know what resources are available and how to use them.The book is organized to closely replicate the steps generally followed in solving a tax problem, structured as follows:
  • Introduction to Tax Research: outline of the process of conducting tax research - gathering the facts of the situation, identification of the issues, analysis and conclusion
  • The Act: description of the structure of the Act and how to approach the interpretation of its provisions
  • Other Statutes: description of other statutes such as the Charter, Excise Tax Act, tax treaties and provincial tax legislation that may be relevant in conducting tax research
  • Case Law: sources, citation, reading and interpretation
  • Canada Revenue Agency (CRA) Publications: discussion of CRA publications and how to use them in tax research
  • Other Secondary Sources of Research: discussion of other sources including government, publishers, associations, commissions, foundations
  • The Goods and Services Tax and Other Taxes: primary and secondary sources for GST research
  • Sample Problem: step-by-step approach through a sample tax problem for which the solutions lie in many different sources
  • Appendix: comprehensive reference lists and descriptions of sources of tax research materials and where they can be found.
What's new in the 5th edition:The new edition has been updated to take into account developments relevant to tax research during the last five years. For example, changes in conventions relating to citing tax cases, using point-in-time legislation functions and expanded documents available in the various electronic services (eg; Taxnet Pro). Table of Contents: Chapter 1: Introduction to Tax Research1. What this Book is About2. Solving a Tax ProblemChapter 2: The Act1. Introduction2. Structure of the Act3. Reading the Act4. How the Act is Amended5. Sources of the Act Chapter 3: Other Statutes Chapter 4: Case Law1. Introduction2. Tax Cases3. Reading a Tax Case4. Sources of Tax CasesChapter 5: Canada Revenue Agency Publications1. Introduction2. Canada Revenue Agency3. Canada Revenue Agency PublicationsChapter 6: Other Secondary Sources1. Introduction2. Department of Finance Publications3. Loose leaf Services4. Journals and Newsletters6. Indexes7. Compliance Tools8. Electronic Sources9. Dictionaries and glossaries10. GST Sources for Income Tax Research11. Francophone Sources12. People13. Tax Policy SourcesChapter 7: The Goods and Services Tax and Other TaxesIntroduction1. GST Primary Sources2. GST Secondary Sources3. Other TaxesChapter 8: Putting It All Together1. Introduction2. Sample Problem – Facts3. Sample Problem – Issues4. Sample Problem – Analysis5. Writing Your SolutionAppendix1. Where are the Sources?PublishersGovernment OfficesLibraries2. What are the Sources6. Legislation and RegulationsCase LawGovernment PublicationsLoose-leaf ServicesBooksJournals and Conference PapersNewslettersResearch AidsElectronic SourcesGST and Commodity Tax SourcesTopical Index
About the Author
Ted Cook, M.B.A., LL.B., is an International Tax Specialist with the Income Tax Rulings Directorate of the Canada Revenue Agency. His practical experience in tax includes working as a tax lawyer with a national law firm, a research associate with the Canadian Tax Foundation and as a transfer-pricing senior manager with an accounting firm. Mr. Cook has also contributed to several books on tax, including Principles of Canadian Income Tax Law, 3rd Edition, which has been cited with approval by the Supreme Court of Canada.
CPD