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Law - Tax Law

This guide is a selected listing of resources with a Canadian focus that can be used for research in the area of tax law.

Federal Legislation

Tax law in Canada is governed primarily by the Income Tax Act, RSC 1985 (5th) Supp, c. 1, and the Excise Tax Act, RSC 1985, c E-15, which are administered by the Canada Revenue Agency (CRA).

Provincial Legislation

Provincial legislatures also have authority to levy taxes under ss. 92(2) and 92(9) of the Constitution Act, 1867 (UK), 30 & 31 Vict, c 3, reprinted in RSC 1985, Appendix II, No 5.:

2. Direct Taxation within the Province in order to the raising of a Revenue for Provincial Purposes.

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9. Shop, Saloon, Tavern, Auctioneer, and other Licences in order to the raising of a Revenue for Provincial, Local, or Municipal Purposes.

To search for provincial tax resources, try searching the UBC Library catalogue with these subject headings (using British Columbia as an example):