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Legal Encyclopedias

Legal Encyclopedias

Legal encyclopedias contain narrative summaries of the law supported by references to case law and statutes. They are often the best place to start to gain a general understanding of the law in a particular area.

There are two main legal encyclopedias in law: the Canadian Encyclopedic Digest (CED) and Halsbury's Laws of Canada (Halsbury's). CED covers federal, western, and Ontario jurisdictions, and Halsbury's covers all provincial and federal jurisdictions. Both are available in print in the Law Library in the reference section on the first floor.

Electronically, CED is available in Westlaw Edge, while Halsbury's is available in Lexis Advance Quicklaw.

Canadian Encyclopedic Digest

• Available via Westlaw Edge (law students only) and in print in the reference section (available to all students)
• Helpful titles include:
  • Income Tax (vol. 32 in print)
  • Municipal and School Taxation (vol. 38 in print)
  • Federal and Provincial Taxation (vol. 29 in print)

Halsbury's Laws of Canada

• Available via Lexis Advance Quicklaw (law students only), the campus-wide version of Quicklaw (available to all students), and in print in the reference section (available to all students)
• Helpful titles include:
  • 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)

Books

Books

To search for books at UNB Libraries, use UNB WorldCat. UNB WorldCat contains records of materials held at the Harriet Irving, Science and Forestry, Engineering, Hans W. Klohn, and Law libraries.

Items shown as LAW-RESERVE may be requested at the circulation desk on the first floor of the Law Library. Bring the book's call number with you to the desk. Items shown as LAW-STACKS are on the second floor, and LAW-REF materials are on the first floor in the reference section.

The following books may be useful in your research:

• Administration of Income Tax by Colin Campbell / LAW-STACKS KF6300 .ZA2 C36.
• Canadian Corporate Finance Manual (CCFM) by the Chartered Professional Accountants of Canada (eBook only).
• Canadian Income Tax Law, 6th ed, by David Duff et al / LAW-RESERVE KF6370 .ZA2 D84 2018.
• Canadian Taxation of Charities and Donations, 3rd ed, by Arthur BC Drache / LAW-RESERVE KF6499 .ZA2 D72 1987.
• CPA Canada Handbook: Accounting by the Chartered Professional Accountants of Canada (eBook only).
• Fundamentals of Income Tax, Volume 1: Personal Tax, 2nd ed, by Vern Krishna / LAW-STACKS KF6370 .ZA2 K734 2019.
• Fundamentals of Income Tax, Volume 2: Corporate Tax by Vern Krishna / LAW-STACKS KF6370 .ZA2 K734 2018.
• Income Tax Act Annotated / LAW-STACKS KF6499 .ZA2 C15.
• Income Tax Law, 2nd ed, by Vern Krishna / LAW-STACKS KF6370 .ZA2 K74 2012 and eBook.
• International Taxation in Canada: Principles and Practices, 4th ed, by Jinyan Li, Arthur J Cockfield & J Scott Wilkie / LAW-STACKS KF6499 .ZA2 L5 2018.
• The Practitioner's Income Tax Act by David M Sherman / LAW-RESERVE KF6370 .ZA2 P73. Previous years available in LAW-STACKS.
• Principles of Canadian Income Tax Law by Joanne E Magee, Jinyan Li & Ted Cook / LAW-RESERVE KF6370 .ZA2 H63. Previous years available in LAW-STACKS.

Journal Articles & Databases

Journal Articles & Databases

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 database. An index is essentially a list of articles by topic. Sometimes the article will be available full-text, but often you'll just be given a citation that you can use to track it down somewhere else.

Key Legal Databases:

• Index to Canadian Legal Literature
  • Available via Lexis Advance Quicklaw (non-law UNB/STU use the campus-wide version of Quicklaw)
  • Available via Westlaw Edge (law students only)
• Index to Legal Periodicals & Books Full Text
• Index to Legal Periodicals Retrospective
• LegalTrac
• Lexis Advance Quicklaw (non-law students use the campus-wide version of Quicklaw)
  • Click Law Reviews & Journals
• Westlaw Edge (law students only)
  • Click Articles and Newsletters
• HeinOnline
  • Click Law Journal Library

Legislation

Legislation

Key Resources

The following databases and websites provide access to federal legislation.

• Lexis Advance Quicklaw (law students only)
  • Non-law students: use the campus-wide version of Quicklaw
• Westlaw Edge (law students only)
• CanLII  
• Justice Laws   (federal legislation)
• LEGISinfo  
  • Includes information on federal bills, including status, speeches, links to Hansard debates, full-text versions of bills, and more from 35th Parl, 1st Sess (January 1994) to the current session

Statutes

The following statutes might be helpful:

• Canada Business Corporations Act, RSC 1985, c C-44.
• Canada Pension Plan, RSC 1985, c C-8.
• Excise Tax Act, RSC 1985, c E-15.
• Income Tax Act, RSC 1985, c 1 (5th Supp).
• Income Tax Application Rules, RSC 1985, c 2 (5th Supp).
• Income Tax Conventions Interpretation Act, RSC 1985, c I-4.

• Financial Corporation Capital Tax Act, SNB 1987, c F-11.1.
• Gasoline and Motive Fuel Tax Act, RSNB 1973, c G-3.
• Harmonized Sales Tax Act, SNB 1997, c H-1.01.
• New Brunswick Income Tax Act, SNB 2000, c N-6.001.
• Premium Tax Act, RSNB 1973, c P-15.
• Real Property Tax Act, RSNB 1973, c R-2.
• Tobacco Tax Act, RSNB 1973, c T-7.

Case Law

Case Law

Key Resources

The following databases and websites provide access to federal and provincial case law.

• Lexis Advance Quicklaw (law students only)
  • Non-law students: use the campus-wide version of Quicklaw
• Westlaw Edge (law students only)
• CanLII
• Tax Court of Canada

Government Documents

Government Documents

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.

Note: if you include site:canada.ca (and/or site:gc.ca) and filetype:pdf in a Google search, you will retrieve PDF documents from Government of Canada websites. This is a good way to find government reports, as they are usually in PDF format.

The following government sites might be useful:

• Canada Revenue Agency
  • Including CRA Forms and Publications
• Department of Finance Canada: Taxes
• Government of Canada Publications Search
  • Federal search engine for government publications.
• Library of Parliament Research Publications
  • Non-partisan, reliable, and timely information and analysis on current and emerging issues, legislation, and major public policy topics from the Library of Parliament.
• New Brunswick Finance and Treasury Board Publications: Taxes