There are two main legal encyclopedias in law: the Canadian Encyclopedic Digest (CED) and Halsbury's Laws of Canada (Halsbury's). Both are available in print in the Law Library in the reference section on the first floor.
Electronically, CED is available in WestlawNext Canada, while Halsbury's is available in Quicklaw and Lexis Advance Quicklaw. Please note that only UNB Law students and faculty have access to Lexis Advance Quicklaw and WestlawNext Canada.
Canadian Encyclopedic Digest
In print and electronically, the CED has the following titles available:
- Income Tax (vol. 32 in print)
- Municipal and School Taxation (Ontario) (vol. 38 in print, combined with Western)
- Municipal and School Taxation (Western) (vol. 38 in print, combined with Ontario)
- Federal and Provincial Taxation (vol. 29)
Please make sure you check the currency of these titles in WestlawNext Canada, as some of the CED titles can be years out of date.
Halsbury's Laws of Canada
Both in print and electronically, the following titles are available:
- Income Tax (Corporate) — title code: HTC
- Income Tax (General) — title code: HTG
- Income Tax (International) — title code: HTI
- Taxation (General) — title code: HTX
- Taxation (Goods and Services) — title code: HTGS
Please check the currency of these titles. This resource provides information from each province in Canada, as well as federally.
The following databases will have materials such as case law, legislation, handbooks, etc., that can help you with your research.
- CPA Canada Handbook (CPA Canada Standards and Guidance Collection: formerly CICA handbook)
The electronic version of the CPA Canada Handbook. Accesses up-to-date accounting information by searching keywords or phrases.
- TaxFind is a Canadian Tax Foundation (CTF) database with tax information and analysis, including CTF publications and conference papers. Students enrolled in a tax course can access TaxFind by emailing email@example.com with the subject "Student TaxFind Online Access" and the name of their university, the name of their professor and the course, and their own name.
- Canadian Corporate Finance Manual (CCFM)
Published by the Chartered Professional Accountants of Canada, the Canadian Corporate Finance Manual provides analysis and commentary on all aspects of business financing. The material is organized to provide step-by-step guidance to researching sources of financing, recognizing and avoiding the pitfalls of financing, and understanding the legal and tax issues involved in financing.
To search for books at UNB Libraries, use UNB WorldCat, the library's catalogue. UNB WorldCat contains records of materials held at the Harriet Irving, Science and Forestry, Engineering, and Law libraries, as well as the Hans W. Klohn Library at UNB-Saint John.
In UNB WorldCat, items shown as LAW-RESERVE may be requested at the Law Library's circulation desk on the first floor. Items shown as LAW-STACKS are on the Law Library's second floor, arranged by call number.
If you would like to browse the shelves, the call numbers below house tax law texts:
- KF6289–KF6662 in stack 213
The following materials are in our reserve collection. Books on reserve are kept behind the circulation desk. Bring a book's call number to the circulation desk to check it out. Reserve books are non-circulating, so you can't take them out of the library, but you can check them out for three hours at a time. Older versions of some books may be in the circulating collection in the stacks.
- Canadian income tax law / David Duff et al. LAW-STACKS KF6370 .ZA2 D84 2015.
- Canadian taxation of charities and donations / Arthur BC Drache. LAW-RESERVE KF6499 .ZA2 D72 1987.
- Double taxation conventions : a manual on the OECD Model Tax Convention on Income and on Capital / Philip Baker. LAW-RESERVE K4473.25 .B35 2001.
- Fundamentals of income tax law / Vern Krishna. LAW-RESERVE KF6370 .ZA2 K747 2009.
- International taxation in Canada : principles and practices, 3rd ed / Jinyan Li, Arthur J Cockfield, J Scott Wilkie. LAW-RESERVE KF6499 .ZA2 L5 2014.
- The Practitioner's Income Tax Act / David M Sherman. LAW-RESERVE KF6370 .ZA2 P73.
- Principles of Canadian income tax law / Joanne E Magee, Jinyan Li, and Ted Cook. LAW-RESERVE KF6370 .ZA2 H63.
- The tax advisors' guide to the Canada-U.S. Tax Treaty / David S Kerzner. LAW-RESERVE KF6334 .ZA2 T39 2008.
- Tax aspects of litigation / Samuel Slutsky. LAW-RESERVE KF6334 .ZA2 S68 1985.
- Taxation of corporate finance / Lara Friedlander. LAW-RESERVE KF6499 .ZA2 F75 2011.
- Taxation of corporations, partnerships and trusts / Norman C Tobias. LAW-RESERVE KF6499 .ZA2 T62 2013.
- Taxation of farmers and fishermen / DK McNair. LAW-RESERVE KF6499 .ZA2 M36 1986.
- Taxation of real estate in Canada / Michael Cadesky. LAW-RESERVE KF6558 .ZA2 T39 1997.
The following books are available in the stacks. Please use UNB WorldCat to find more materials.
- Administration of income tax. Most recent year available. LAW-STACKS KF6300 .ZA2 C36.
- Income Tax Act annotated. LAW-STACKS KF6499 .ZA2 C15
- Income tax law / Vern Krishna. LAW-STACKS KF6370 .ZA2 K74 2012. Note: 1997 edition also available in print and ebook format.
You can also access a large number of eBooks on law-related subjects through UNB WorldCat. Below are a few databases that have law texts.
- HeinOnline (has some older legal classics)
- LLMC (has some older legal classics)
- Quicklaw (has some current texts; open to all UNB and STU students and faculty, but UNB Law students and facutly must sign in with their username and password to access the full Quicklaw package)
- Lexis Advance Quicklaw (has some current texts; only available to UNB Law students and faculty)
- WestlawNext Canada (has some current texts; only availble to UNB Law students and faculty)
Government departments and agencies publish a great deal of important law-related information. The Law Library's collection of printed government documents is located on the library's third floor. Use UNB WorldCat to search, or ask a library staff member for help.
The Harriet Irving Library also has government documents, which can be located through UNB WorldCat.
For government documents that are available online, try using UNB Libraries' Google Custom Search.
If you already know the journal title, year, volume number and page number for an article, you may be able to access it electronically by searching for the journal's title in the UNB e-journals database. If we have the journal electronically or in print, it will be listed. You can also look up the journal title in UNB WorldCat.
Keep in mind that it can be best to start with an index rather than a full-text journal search. A few key indexes in law are listed below.
- Index to Canadian Legal Literature
- Index to Canadian Legal Periodical Literature
- Index to Legal Periodicals & Books Full Text
- Index to Legal Periodicals Retrospective
- Quicklaw Plus
- Lexis Advance Quicklaw (UNB Law faculty and students only)
- WestlawNext Canada (UNB Law faculty and students only)
Cases and Legislation
Cases & Legislation
The following databases and websites provide access to federal and/or provincial cases and legislation.
- Quicklaw Plus
- Lexis Advance Quicklaw (law students only)
- WestlawNext Canada (law students only)
- Supreme Court of Canada Cases
- Department of Justice Current Legislation (Canada - Federal)
- New Brunswick Legislation (Attorney General)
- IntelliConnect (tax-specific)
The following statutes are related to immigration and refugee law in Canada and/or New Brunswick.
Along with searching the databases mentioned above, one can use other products to find case law:
- Canadian Abridgment Digests
A digest service that indexes cases by subject. This is an extremely useful resource. There are Tax volumes in print (vols 105-110) and electronically in WestlawNext Canada (UNB Law students and faculty only).
- Canada Digest
A digest service similar to the Canadian Abridgment. Useful titles include Canada Taxation Digest. It is available electronically through Quicklaw (available to all UNB and STU students and faculty) and Lexis Advance Quicklaw (UNB Law students and faculty only).
- LexisNexis Taxation and Customs Netletter
A monthly current awareness service that provides short summaries of significant new Canadian decisions on tax law that have been added to Quicklaw. It is available electronically through Quicklaw (available to all UNB and STU students and faculty) and Lexis Advance Quicklaw (UNB Law students and faculty only).
- Case Reporters
If you wish to browse the print reporters, we have some topical law reports dealing with tax law on the second floor. Note: much of this content is retrospective. For current cases/decisions, please use electronic databases when available.
Websites & Blogs
The following websites may be helpful for your research:
- Canada Revenue Agency
The Canada Revenue Agency (CRA) administers tax laws for the Government of Canada and for most provinces and territories, and administers various social and economic benefit and incentive programs delivered through the tax system.
- Canadian Tax Foundation (CTF)
Provides a unique forum for lawyers, accountants, academics, and other tax professionals to work together for the betterment of the Canadian tax system and the tax profession in general.
- TaxFind is a CTF database with tax information and analysis, including CTF publications and conference papers. Students enrolled in a tax course can access TaxFind by emailing firstname.lastname@example.org with the subject "Student TaxFind Online Access" and the name of their university, the name of their professor and the course, and their own name.
- Chartered Professional Accountants (CPA) Canada
Website of the national organization established to support a unified Canadian accounting profession.
- Department of Finance Canada
The Department helps the Government of Canada develop and implement strong and sustainable economic, fiscal, tax, social, security, international, and financial sector policies and programs.
- Tax Court of Canada
Includes information about the court, recent rulings, and more.
- New Brunswick Department of Finance publications
Includes annual reports (2009-present), budgets (1999/2000-present), finance annual reports (2006/07-present), quarterly reports (2011/12-present), and more.
The following accounting firms provide a wide range of tax-related information and resources on their websites.
Blogs and News
- Canadian Tax Decisions & Tax Law
Published by Sas Ansari, Osgoode Hall Law School, and SaSolutions, this blog covers topics such as debt collection, fairness provision, tax administration, tax litigation, foreign tax deduction, and more.
- Canadian Tax Litigation
Published by Dentons, this blog covers developments in Canadian tax litigation.
- Tax, Society & Culture
Published by Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, this blog covers fiscal policy, politics, society, philosophy, and culture.