Answering Canadian Tax Questions: An Introduction to Tax Law Research
49 Pages Posted: 13 Jan 2015 Last revised: 16 Jul 2015
Date Written: January 11, 2015
Income taxation is a complicated area of law that requires a researcher to master not only a large volume of complex legislation, but because of its ‘accessory-law’ nature, also requires good knowledge of many other areas of law (both statutes and common law). This paper provides an introduction to tax law research in the Canadian context. It begins by introducing the tax research process in Part 1 before moving on to discuss how to find the law and material with legally enforceable consequences in Part 2. The paper, in Part 3, discusses primary sources of tax law, and explains how to read, understand, interpret, and use these sources. Part 4 discusses secondary sources of tax law, focusing on government produced materials, before bringing the entire tax law research process together in Part 5.
Keywords: Canada Income Taxation, Legal Research, Sources of Law, Statutory Interpretation, Case Law Analysis
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