The authority to impose and collect Income tax and other taxes is shared in Canada at the federal, provincial, and municipal levels. Set out below is an annotated list of websites with taxation law resources for Canada and other jurisdictions.

Canada

Canadian Legislative Bijuralism Site: site du bijuridisme législatif canadien

This site created by a number of lawyers working with Justice Canada, contains a comprehensive collection of documents and references on Legislative Bijuralism. In particular it ncludes a compilation of research reports, articles, chronicles and studies pertaining to Canadian Bijuralism and the harmonization of federal tax legislation.
Date Last Visited: April 6th, 2006

CGA Canada

Certified General Accountants (CGA) Canada publishes CGA Magazine: the online version of the magazine features selected articles and columns.
Date Last Visited: January 26, 2007

CGA Ontario has a number of free products and services such as information booklets, Statements (CGA Ontario's bimonthly newsletter) and articles of interest.
Date Last Visited: January 26, 2007

The purpose of the Foundation is to provide both the tax-paying public and the governments of Canada with the benefit of expert, impartial research into current problems of taxation and government finance. This bilingual site provides the full-text issues of Canadian Tax Highlights, an online library catalogue which permits you to search the library collection for current and historical issues in taxation, public finance, and fiscal policy as far back as c. 511 A.D. as well as a large and comprehensive collection of international materials, and links to Canadian tax organizations.
Date Last Visited: January 26, 2007

This bilingual site provides information on the administration of the taxation system in Canada. Includes information for businesses, individuals, international (non-residents), charities, non-profit organizations, and trusts. Also contains pages on family benefits, small business, scientific research and experimental development (SR & ED). Links are also provided for various agencies and sites dealing with taxation law issues.
Date Last Visited: January 26, 2007

The Department of Finance develops and evaluates federal taxation policies and legislation. Its website provides a wealth of information including links to information relating to the federal budget, reports, working papers, and consultation papers.
Date Last Visited: January 26, 2007

United States

Provides a comprehensive list of resources, forums and web sites pertaining to tax law.
Date Last Visited: January 26, 2007

The site offers links to legal topics and discussion boards dealing with taxation in the U.S.
Date Last Visited: January 26, 2007

Provides a wealth of resources such as tax legislation, tax planning, tax policy, and the latest tax news at the U.S. federal and state levels.
Date Last Visited: January 26, 2007

This website has two neatly divided categories that contain links to legislation, articles, notable court decisions and basic information about probates, trusts and personal and commercial tax strategies.
Date Last Visited: January 26, 2007

Foreign and International

This site provides links for researching the area of taxation law in Australia and other countries around the world: including legislation, decisions, news, key government and non-government bodies, treaties, and articles. (Has stopped being updated in 2003).
Date Last Visited: January 26, 2007

An exhaustive directory of web-based tax resources from around the world. The site is very well organized and has won several awards. Links to resources such as legislation, guides, associations, international tax, and policy and reform groups are indexed under appropriate headings.
Date Last Visited: January 26, 2007

Contains links to the Chartered Institute of Taxation, UK Taxation Directory, and many other useful U.K. taxation resources.
Date Last Visited: January 26, 2007

Search Engines

Provides a comprehensive directory of sites and resources, arranged in one uniform and universal meta-index, pertaining to tax law in Canada, the U.S. and abroad.
Date Last Visited: January 26, 2007

Provides extensive links to the tax laws at international and national levels. U.S. links include the Internal Revenue Service (IRS) home page, U.S. tax code, state tax regimes, U.S. Tax Court rules, recent estate and gift tax cases, relevant organzational resources such as Tax Net, and related publications. Additional links are included for: Africa, Australia, Belarus, Bolivia, Canada, Cyprus, Denmark, Egypt, Gabon, Germany, Hungary, Italy, Korea, Mongolia, New Zealand, The Netherlands, Panama, Singapore, South Africa, United Kingdom and Venezuela. Also covers newsgroups, institutes, regulations and agencies involved with tax law issues.
Date Last Visited: January 26, 2007

A fully searchable database directory of Canadian legal resources on the Internet which can also be browsed by topic. Above is a direct link to the tax section.
Date Last Visited: January 26, 2007

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