docNOTE ON TAX REFERENCES LIST / BIBLIOGRAPHIE EN FISCALITÉ
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NOTE ON TAX REFERENCES LIST / BIBLIOGRAPHIE EN FISCALITÉ
NOTE ON TAX REFERENCES LIST / BIBLIOGRAPHIE EN FISCALITÉ François Brouard, DBA, FCPA, FCA Sprott School of Business, Carleton University Numerous sources may be used to study the Canadian Income Tax Act (ITA). They are classified under the following topics: Income Tax Act (ITA) and Excise Tax Act (ETA) Loi de l’impôt sur le revenu (LIR) et Loi sur la taxe d’accise Jurisprudence Publications Governmental Publications Tax Services and Newsletters References Volumes Textbooks Volumes in English Other Volumes in English Recueil de cours en français Autres volumes en français Governmental Websites Tax Associations Tax Softwares A number of publishers are active in the taxation domain in Canada, especially: 1) CCH Wolters Kluwer (www.cch.ca) 2) Carswell, Thompson Reuters Canada (www.carswell.com) (www.thompsonreuters.com) 3) CPA Canada / knotia (www.cpacanada.ca) (knotia.ca) 4) Pearson Canada (www.pearsoncanada.ca) 5) McGraw-Hill Ryerson (www.mheducation.ca) 6) Béliveau Éditeur (www.beliveauediteur.com) Don’t hesitate to send suggestions, updates or new publications to the author at [email protected] © May 23, 2015 - François Brouard, DBA, FCPA, FCA 1/9 [Note on Tax References List / Bibliographie en fiscalité] Income Tax Act (ITA) and Excise Tax Act (ETA) The Income Tax Act is the basic source to study Taxation in Canada. - - Income Tax Act, R.S.C., 1985, c. 1 (5th supp.) [ITA] URL: http://laws-lois,justice.gc.ca/eng/acts/I-3.3/ Federal Income Tax Act, 12th edition, CPA Canada, 2014. [FITA] (60$) ISBN 978-1-55385-847-8 (annually, 13th ed published in July 2015) Canadian Income Tax Act with Regulations Annotated, 99th edition, CCH Wolters Kluwer, Spring 2015. [CITA] (139$) (twice a year Spring and Autumn) ISBN 978-1-55496-799-5 Practitioner’s Income Tax Act, 47th edition, Carswell, March 2015. [PITA] (122$) ISBN 978-0-7798-6465-2 (twice a year March / August) Stikeman Income Tax Act Annotated, 57th edition, Carswell, March 2015. [SITA] (122$) ISBN 978-0-7798-6467-6 (twice a year March / August) The Excise Tax Act is the basic source to study GST / HST (Goods and Services Taxation / Harmonized Sales Tax). - Excise Tax Act [ETA] R.S.C., 1985, c. E-15 URL: http://laws-lois,justice.gc.ca/eng/acts/E-15/ Loi de l’impôt sur le revenu (LIR) et Loi sur la taxe d’accise La Loi de l’impôt sur le revenu est la source de base dans l’étude de la fiscalité canadienne. - - Loi de l’impôt sur le revenu, [LIR] L.R.C., 1985, ch. 1 (5e suppl.) URL: http://laws-lois,justice.gc.ca/fra/lois/I-3.3/ La Loi du Praticien - Loi sur l’impôt sur le revenu, 31e édition, Toronto: Carswell, 2015. (122$) ISBN 978-0-7798-6283-2 (deux fois par année en mars et août) Loi de l’impôt sur le revenu du Canada et Règlement annotés, 43e édition, CCH Wolters Kluwer, 2014. (110$) Loi sur les impôts du Québec, lois connexes et règlements annotés, 2014-2015, 28e édition, CCH Wolters Kluwer, 2014. (120$) La loi sur la taxe d’accise est la source de base pour l’étude de la TPS/TVH (Taxe sur les produits et les services / Taxe de vente harmonisée), connue au Québec sous TVQ. - Loi sur la taxe d’accise, L.R.C. (1985), ch. E-15 URL: http://laws-lois,justice.gc.ca/fra/lois/E-15/ La Loi du Praticien - TPS/TVQ, 20e éd., Toronto: Carswell, 2015. (123$) ISBN 978-0-7798-6285-6 (deux fois par année en mai et novembre) Taxes à la consommation - Législation annotée, 23e édition, CCH Wolters Kluwer, 2014. (120$) © May 23, 2015 - François Brouard, DBA, FCPA, FCA 2/9 [Note on Tax References List / Bibliographie en fiscalité] Jurisprudence Publications Cases law or jurisprudence are published by publishers from the courts decisions. - CCH Wolters Kluwer Dominion Tax Cases (DTC) - Carswell Canada Tax Cases (CTC) - CanLII Canadian Legal Information Institute / Institut canadien d’information juridique (http://www.canlii.org/) - CCH. Jurisprudence fiscale québécoise Soquij, Brossard: Publications CCH. Governmental Publications A number of governmental publications published by Canada Revenue Agency provided additional interpretations about taxation laws. - Income Tax Folios - Income Tax Interpretation Bulletin (IT) - Income Tax Information Circulars (IC) - Income Tax Advanced Tax Rulings (ATR) - Income Tax Technical News (ITTN) Tax Services and Newsletters Tax Services are publications with commentaries and/or integration of various content regarding income tax sections and topics. A number of newsletters are also available. - CPA Canada Tax Suite (Virtual Professional Library (VPL) / Bibliothèque Professionnelle Virtuelle (BPV)) Commodity Tax News (monthly PDF newsletter) Excise Automated Reference Library (EARL) (GST/HST & Excise) Federal Income Tax Collection Platinum (FITAC Platinum) Federal Income Tax News (daily bulletins) GST/HST Tax News (daily bulletins) Provincial Taxes Electronic Reference Library (PERL) Provincial Taxes News (daily bulletins) TaxMatters@EY (monthly PDF newsletter) - CCH Wolters Kluwer TaxWorks - Income Tax Collection Canadian Tax Reporter (Commentaries, ITA, ITAR, regulations, IT, IC) Provincial Tax Reporter [Ontario and Québec] Dominion Tax Cases Window on Canadian Tax Canadian Master Tax Guide Tax Treaties and Social Security Agreements - Canadian Tax Foundation. TaxFind CTF publications (Canadian Tax Journal/ Revue fiscale canadienne, Annual and Regional Conference reports, Canadian Tax Highlights / Faits saillants en fiscalité canadienne, Tax for the Owner-Manager, Canadian Tax Focus, Index) © May 23, 2015 - François Brouard, DBA, FCPA, FCA 3/9 [Note on Tax References List / Bibliographie en fiscalité] - - Carswell Taxnet Pro / Tax Partner - Income Tax Collection Canada Tax Service CRA Views and Views in Focus CRA publications (Folios, IT, IC, ATR) Tax Times & Tax Case Notes (newsletters) Canadian Petroleum Tax Society Journals Canada’s Tax Treaties and tax Information Exchange Agreements Carswell Estates & Trust Source, Toronto: Carswell. (Online) CCH. Canadian Real Estate Income Tax Guide, Toronto: CCH Wolter Kluwer. (584$) (Online) CCH. Tax Profile, Toronto: CCH Wolter Kluwer. (506$) (online) CCH. Tax Topics, Toronto: CCH Wolter Kluwer. (564$) (online) CCH. Window on Canadian Tax, Toronto: CCH Wolter Kluwer. (online) References Volumes Textbooks Volumes in English - Beam, R.E., Laiken, S.N., Barnett, J.J. Introduction to Federal Income Taxation in Canada, 2015-2016, 36th edition, Toronto: CCH. (with CD-ROM). (147$) (July) ISBN 978-1-55496-806-0 (book with study guide) ISBN 978-1-55496-716-2 (for 2014-2015) Beam, R.E., Laiken, S.N., Barnett, J.J. Introduction to Federal Income Taxation in Canada - Study Guide, 2015-2016, 36th edition, Toronto: CCH, 530p. (July) ISBN 978-1-55496-720-9 (for 2014-2015) - Beam, R.E., Laiken, S.N., Barnett, J.J. Federal Income Taxation: Fundamentals, 20142015, 7th edition, Toronto: CCH. (with CD-ROM). (176$) - Byrd, C., Chen, I. (2015). Canadian Tax Principles - Volume I, 2014-2015 edition, Toronto: Pearson Canada, 544p. (with DVD) ISBN 978-0-13-376267-9 Byrd, C., Chen, I. (2015). Canadian Tax Principles - Volume II, 2014-2015 edition, Toronto: Pearson Canada, 540p. ISBN 978-0-13-397339-0 Byrd, C., Chen, I. (2015). Canadian Tax Principles - Study Guide, 2014-2015 edition, Toronto: Pearson Canada, 486p. ISBN 978-0-13-398775-1 - Buckwold, W.J., Kitunen, J. (2014). Canadian Income Taxation: Planning and Decision Making, 2014-2015 edition, Toronto: McGraw-Hill Ryerson, 775p. ISBN 978-125909433-0 Magee, J. (2014). Insight into Canadian Income Tax, 2014-2015 ed., Toronto: Carswell. (153$) ISBN 978-0-7798-6447-8 (December) Magee, J. (2014). Insight into Canadian Income Tax Problems and Solutions Manual, 2014-2015 ed., Toronto: Carswell. (28$) ISBN 978-0-7798-6448-5 (December) Krishna, V. (2014). Fundamentals of Canadian Income Tax, Volume 1: Personal Tax, Toronto: Carswell, 674p. (120$) ISBN 978-0-7798-6406-5 Krishna, V. (2015). Fundamentals of Canadian Income Tax, Volume 2: Corporate Tax, Toronto: Carswell. (Forthcoming July 2015) - © May 23, 2015 - François Brouard, DBA, FCPA, FCA 4/9 [Note on Tax References List / Bibliographie en fiscalité] Other Volumes in English - Alexander, M. The Taxation and Financing of Aboriginal Businesses in Canada, Toronto: Carswell. (513$) - Brouard, F. (2013). Canadian Tax Notes and Cases (2013 edition), Ottawa: IPSO FACTO consultants inc. (2015 edition in September) ISBN 978-0-9813706-4-4 - Brouard, F. (2015). Exam Tax Preparation for CPA, Ottawa: IPSO FACTO consultants inc. (forthcoming in July) - Calverley, C.A., Carr, B.R. (2014). Introduction to Resource Taxation in Canada, Toronto: Carswell, 422p. ISBN 978-0-7798-6354-9 (95$) - Campbell, C. (2015). Administration of Income Tax 2015, Toronto: Carswell. (151$) ISBN 978-0-7798-6629-8 (May) - Carswell. Taxation of Real Estate in Canada, Toronto: Carswell. (427$) - CCH. (2015). Preparing your Income Tax Return 2015 Edition for 2014 Returns, Toronto: CCH Wolter Kluwer. (105$) ISBN 978-1-55496-787-2 - CCH. (2015). Preparing your Corporate Tax Return 2015, Toronto: CCH Wolter Kluwer. (115$) ISBN 978-1-55496-787-2 - CCH. (2015). Preparing your Trust Tax Return 2015 Edition for 2014 Returns, Toronto: CCH Wolter Kluwer. (115$) ISBN 978-1-55496-790-2 - CCH. (2015). Canadian Master Tax Guide, 70th edition,Toronto: CCH Wolter Kluwer. (112$) - CCH. Shareholders’ Agreements: A Tax and Legal Guide, 3rd edition, Toronto: CCH Wolter Kluwer. (140$) - CCH. The Canadian SR&ED Tax Incentives Handbook, 2nd edition, Toronto: CCH Wolter Kluwer. (125$) - CCH. Understanding Section 55 and Butterfly Reorganizations, 3rd edition, Toronto: CCH Wolter Kluwer. (135$) - CCH. Understanding the Taxation of Partnerships, 6th edition, Toronto: CCH Wolter Kluwer. (98$) - CCH. Canadian Transfer Pricing, 2nd edition, Toronto: CCH Wolter Kluwer. (130$) - CCH. A Practical Guide to the GST/HST, 7th edition, Toronto: CCH Wolter Kluwer.(95$) - CCH. GST/HST and Real Property in Canada, 3rd edition, Toronto: CCH Wolter Kluwer. (75$) - CCH. Value-Added Taxation in Canada: GST, HST and QST, 4th edition, Toronto: CCH Wolter Kluwer. (63$) - Chow, G., Cadesky, M. (2014). Taxation at Death: A Practioner’s Guide 2015, Toronto: Carswell, 500p. (98$) ISBN 978-0-7798-5690-9 - Chow, G., Pryor, I. (2014). Taxation of Trusts and Estates: A Practitioner’s Guide 2015, Toronto: Carswell. (102$) ISBN 978-0-7798-6367-9 - Chow, G., Pryor, I. (2015). Trust Tax Return Guide, 2015 Edition (T3), Toronto: Carswell. (43$) ISBN 978-0-7798-6431-7 - Cockfield, A., O’Brien, M. (2012). Student edition of the Income Tax Act 2012, Toronto: Carswell. - Cook, T. (2010). Canadian Tax Research - A Practical Guide, 5th edition, Toronto: Carswell, 272p. (70$) ISBN 978-0-7798-2863-0 - Davies Ward Phillips & Vineberg. (2012). Taxation of Corporate Reorganizations, 2nd edition, Toronto: Carswell, 650p. (91$) ISBN 978-0-7798-5184-3 © May 23, 2015 - François Brouard, DBA, FCPA, FCA 5/9 [Note on Tax References List / Bibliographie en fiscalité] - - - Drache, A.B.C., Hayhoe, R.B., Stevens, D.P. Charities Taxation, Policy and Practice, Toronto: Carswell. (696$) Duff, D.G., Alarie, B., Brooks, K., Philipps, L. (2009). Canadian Income Tax Law, 3rd edition, Toronto: Lexis Nexis Butterworths. Duncan, G. (2014). Migration to Canada 2015, Toronto: Carswell, 322p. (51$) ISBN 978-0-7798-6366-2 Edgar, T., Sandler, D. Cockfield, A. (2010). Materials on Canadian Income Tax, 14th edition, Toronto: Carswell, 886p. (126$) ISBN 978-0-7798-2853-1 (15th ed Fall 2015) Ernst & Young (2014). Ernst & Young Guide to Tax Research and Writing, Toronto: CPA Canada Ernst & Young (2014). EY’s Complete Guide to GST/HST 2014 - Volume 1, 22nd edition, Toronto: CPA Canada, September, 1336p. ISBN 978-1-55385-857-7 Ernst & Young (2014). EY’s Complete Guide to GST/HST 2014 - Volume 2, 22nd edition, Toronto: CPA Canada, September, 1410p. ISBN 978-1-55385-858-4 (180$ set 2 vol.) Fleming, J. (2014). CFE/UFE Tax: A Guide to Understanding the Basics of Canadian Income Taxation, 4th ed., Toronto: Carswell. ISBN 978-0-7798-6355-6 (51$) (every 2 years May) Gamble, I.J. Taxation of Canadian Mining, Toronto: Carswell. (463$) Hoffstein, E., West, L.E. Charitable Giving in Canada, Toronto: Carswell, 200p. (101$) ISBN 978-0-7798-5499-8 Hogg, P.W., Magee, J. E., Li, J. (2013). Principles of Canadian Income Tax Law, 8th edition, Toronto: Carswell. (105$) ISBN 978-0-7798-5513-1 Ideias, P. (2015). Personal Tax Return Guide, 2014 Taxation year (T1), Toronto: Carswell, 1230p. ISBN 978-0-7798-6429-4 (59$) Keey, R. (2015). Corporate Tax Return and Provisions Guide, 2015 edition (T2), Toronto: Carswell, 1700p. ISBN 978-0-7798-6430-0 (88$) Krishna, V. (2006). Fundamentals of Canadian Income Tax, 9th edition, Toronto: Carswell. (119$) Munro, G.H., Oelschlagel, K. Taxation of Farmers and Fishermen, Toronto: Carswell. Quigley, I. (2014). Compensation and Tax Strategies, Toronto: Carswell. (104$) Richardson, E.J., Wong, S., Tkachenko, L.V. Taxation of Financing Arrangements, Toronto: Carswell, ISBN 978-0-7798-2279-9. Salanie, B. (2011). The Economics of Taxation, 2nd ed., Cambridge: The MIT Press. Scholes, M.S., Wolfson, M.A., Erickson, M., Maydew, E.L., Shevlin, T. (2009). Taxes and Business Strategy: A Planning Approach, 4th ed., Upper Saddle River: Prentice-Hall. Sherman, D.M. (2015). The Lawyer’s Guide to Income Tax and GST/HST, 2015 edition, Toronto: Carswell. (102$) ISBN 978-0-7798-6661-8 Swartz, A.M. GAAR Interpreted: the General Anti-Avoidance Rule, Toronto: Carswell. Thaw, M. Taxation of Mutual Fund Trusts and Corporations in Canada, Toronto: Carswell. (305$) Tobias, N.C. (2013). Taxation of Corporations, Partnerships and Trusts, 4th edition, Toronto: Carswell. (105$) ISBN 978-0-7798-5189-8 Vincent, F. (2013). Transfer Pricing in Canada, 2013 Edition, Toronto: Carswell, 1376p. (138$) ISBN 978-0-7798-5403-5 Viner, E. Guide to the Taxation of R&D Expenses, Toronto: Carswell. (470$) © May 23, 2015 - François Brouard, DBA, FCPA, FCA 6/9 [Note on Tax References List / Bibliographie en fiscalité] Recueil de cours en français - Bachand, M., Bélanger, E., Lemelin, N., Boivin, N. (2014). Réorganisations et Planification fiscale – édition 2014-2015, Collection Fiscalité expliquée, 802p. (online) https://oraprdnt.uqtr.uquebec.ca/pls/public/docs/GSC1730/F578905434_FEIII.pdf - Boivin, N., Lemelin, N., Bachand, M. (2014). Conformité fiscale des particuliers et des entreprises – Tome I – édition 2014-2015, Collection Fiscalité expliquée, 383p. (online) https://oraprdnt.uqtr.uquebec.ca/pls/public/docs/GSC1730/F1685408485_FEI.pdf - Boivin, N., Lemelin, N., Bachand, M. (2014). Conformité fiscale des particuliers et des entreprises – Tome II – édition 2014-2015, Collection Fiscalité expliquée, 504p. (online) https://oraprdnt.uqtr.uquebec.ca/pls/public/docs/GSC1730/F85570193_FEII.pdf - - - - - - - - Huot, R. (2014). Guide fiscal CCH, Brossard: Publications CCH. (245$) (annuel) Huot, R. (2014). Guide fiscal CCH (édition de l’étudiant), Brossard: Publications CCH. (annuel) Huot, R., Landry, S., Pagé, M. (2014). Problèmes et solution - Tome 1, Brossard: Publications CCH. (72$) ISBN 978-2-893-66747-7 (annuel) Huot, R., Landry, S., Pagé, M. (2014). Problèmes et solution - Tome 2, Brossard: Publications CCH. (72$) ISBN 978-2-893-66748-4 (annuel) Babineau, M.-A., Lafontaine, M., Papillon, M., Morin, R. (2014). Impôt sur le revenu des particuliers et sociétés, 2014-2015, 31e édition, Toronto: Carswell. (109$) ISBN 978-07798-5420-2 (annuel en août) Babineau, M.-A., Lafontaine, M., Papillon, M., Morin, R. (2014). Impôt sur le revenu des particuliers et sociétés - Problèmes d’impôt solutionnés Tome 1, 2014-2015, 31e édition, Toronto: Carswell. (37$) ISBN 978-0-7798-5421-9 (annuel en août) Babineau, M.-A., Lafontaine, M., Papillon, M., Morin, R. (2014). Impôt sur le revenu des particuliers et sociétés - Problèmes d’impôt solutionnés Tome 1, 2014-2015, 31e édition, Toronto: Carswell. (36$) ISBN 978-0-7798-5422-6 (annuel en août) Beauregard, C., Labelle, A., Papillon, M., Morin, R. (2014). Principes de fiscalité: Affaires, placements, financement et situations personnelles, édition 2014, Toronto: Carswell. (67$) ISBN 978-0-7798-5423-3 (annuel en août) Beauregard, C., Labelle, A., Papillon, M., Morin, R. (2014). Principes de fiscalité: Affaires, placements, financement et situations personnelles - Problèmes et solutions, édition 2014, Toronto: Carswell. (59$) ISBN 978-0-7798-5424-0 (annuel en août) Lafontaine, M., Babineau, M.-A., Papillon, M., Morin, R. (2015). Fiscalité spécialisée, 28e édition 2015, Toronto: Carswell. (64$) ISBN 978-0-7798-5434-9 (annuel en août) Lafontaine, M., Babineau, M.-A., Papillon, M., Morin, R. (2015). Fiscalité spécialisée Problèmes d’impôt solutionnés, 28e édition 2015, Toronto: Carswell. (43$) ISBN 978-0-7798-5435-6 (annuel en août) Royer, P., Drew, J. (2014). Impôts et planification 2014, 34e édition, collection impôts, Boucherville: Béliveau Éditeur, 712p. (79$) ISBN 978-2-89092-665-3 (annuel) Royer, P., Drew, J. (2014). Problèmes d’impôts et solutions 2014, 32e édition, collection impôts, Boucherville: Béliveau Éditeur, 296p. (45$). ISBN 978-2-89092-666-0 (annuel) © May 23, 2015 - François Brouard, DBA, FCPA, FCA 7/9 [Note on Tax References List / Bibliographie en fiscalité] Autres volumes en français - APFF. Les impôts sur le revenu et le décès, Toronto: CCH Wolter Kluwer. (415$) (en ligne) - Bélanger, L. Guide de la RS&DE au Canada et au Québec, Toronto: CCH Wolter Kluwer. (99$) ISBN 978-2-89366-691-4 - Bélanger, L. Guide des activités et dépenses admissible aux crédits d’impôt en RS&DE au Canada, Toronto: CCH Wolter Kluwer. (289$) ISBN 978-2-89366-617-4 - Bertrand, A. Fiscalité de la PME, Toronto: CCH Wolter Kluwer. (489$) (en ligne) - CCH. Collection fiscale APFF Impôts, Toronto: CCH Wolter Kluwer. - CCH. Collection fiscale APFF Taxes à la consommation, Toronto: CCH Wolter Kluwer. - CCH. L’article 55 L.I.R. et les réorganisations papillon, Toronto: CCH Wolter Kluwer. (99$) ISBN 978-2-89366-690-7 - CCH. Fiscalité des conventions entre actionnaires, Toronto: CCH Wolter Kluwer. (199$) ISBN 978-2-89366-701-0 - CCH. Fiscalité des fiducies, Toronto: CCH Wolter Kluwer. (415$) (en ligne) - CCH. Guide de l’impôt canadien 2015, 62e édition, Toronto: CCH Wolter Kluwer. (149$) ISBN 978-2-89366-755-2 - Chow, G., Pryor, I. (2015). Guide de l’impôt des fiducies, édition 2015 (T3), Toronto: Carswell. (43$) ISBN 978-0-7798-6282-5 - Doré, P. (2015). La fiscalité à l’Examen final uniforme de l’Ordre des comptables professionnels agréés du Québec, 17e édition. Rouyn-Noranda: Pierrette Doré. - Duquette, H. Manuel d’application des taxes avec législation et documents gouvernementaux, Toronto: CCH Wolter Kluwer. (495$) (en ligne) - Hamel, S., Moreau, S. (RCGT) (2014). Questions incontournables en impôt des particuliers, 11e édition, Toronto: CCH Wolter Kluwer. (99$) - Ideias, P. (2015). Guide de l’impôt des particuliers Année d’imposition 2014 (T1), Toronto: Carswell, 1400p. ISBN 978-0-7798-6280-1 (59$) - Jacques, M. (2014). La recherche en fiscalité canadienne, 4e édition, Toronto: Carswell, 522p. (70$) ISBN 978-0-7798-5402-8 - Keey, R. (2015). Guide de l’impôt des sociétés, édition 2015 (T2), Toronto: Carswell, 1700p. ISBN 978-0-7798-6281-8 (88$) - Larin, G., Allard, M.-P., Morin, R., Jacques, M., Lessard, C. (2015). Guide de l’impôt fédéral, Toronto: CCH Wolter Kluwer. (745$) (en ligne) - Lefrançois, G. (2014). Manuel d’impôt des sociétés 2014-2105, 9e édition, Toronto: CCH Wolter Kluwer. (149$) ISBN 978-2-89366-753-8 - Lemelin, N., Boivin, N., Bachand, M. (2014). Fiches Fiscales – édition 2014, Collection Fiscalité expliquée, 82p. (online) https://oraprdnt.uqtr.uquebec.ca/pls/public/docs/GSC1730/F77169306_FF.pdf - Rhéaume, C. Stratégies de planification utilisant des fiducies, Toronto: CCH Wolter Kluwer. (99$) ISBN 978-2-89366-667-9 - Rhéaume, C. Utilisation des fiducies en planification fiscale et financière, 2e édition, Toronto: CCH Wolter Kluwer. (199$) ISBN 978-2-89366-714-0 - Thuot, J.-F. Fiscalité des réorganisations corporatives, Toronto: CCH Wolter Kluwer. (435$) (en ligne) ISBN 978-2-89366-685-3 - Vidal, J.-P., Allard, M.-P. (2014). Introduction à la fiscalité internationale au Canada, 3e édition, Scarborough: Carswell. (124$) ISBN 978-0-7798-5426-4 © May 23, 2015 - François Brouard, DBA, FCPA, FCA 8/9 [Note on Tax References List / Bibliographie en fiscalité] Governmental Websites Canada Revenue Agency (CRA) / Agence du revenu du Canada (ARC) Department of Finance Canada Department of Justice Canada Tax Court of Canada (TCC) Federal Court of Canada (FCC) Supreme Court of Canada (SCC) House of Commons Ministry of Finance Ontario, Tax Revenue Division Ministère des Finances Québec Ministère du Revenu du Québec http://www.cra-arc.gc.ca/ http://www.fin.gc.ca/ http://canada.justice.gc.ca http://www.tcc-cci.gc.ca/ http://www.fct-cf.gc.ca/ http://www.scc-csc.gc.ca/ http:/www.parl.gc.ca/ http://www.trd.fin.gov.on.ca/ http://www.finances.gouv.qc.ca/ http://www.mrq.gouv.qc.ca/ Tax Associations There are two tax associations operating in Canada. Canadian Tax Foundation (CTF) / Association canadienne d’études fiscales (ACEF) Association de planification fiscale et financière (APFF) http://www.ctf.ca/ http://www.apff.org/ An international association is also present in Canada. International Fiscal Association (IFA) http://www.ifacanada.org Tax Softwares Among the various tax software, examples are: - Cantax Software (with CCH Wolters Kluwer textbooks) - Cantax Software for Individual tax return (T1) - Cantax Software for Corporate tax return (T2) - Taxprep (with CCH Wolters Kluwer) - Profile (Intuit Education Program) (with Pearson and McGraw-Hill Ryerson textbooks) - Profile Personal (T1) - Profile Corporate (T2) - Profile Trust (T3) © May 23, 2015 - François Brouard, DBA, FCPA, FCA 9/9 [Note on Tax References List / Bibliographie en fiscalité]
