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Law, Tax Guide

Reference Sources

Reference Sources

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Please make sure you check the currency of these titles in WestlawNext Canada, as some of the CED titles can be years out of date.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:

Please check the currency of these titles. This resource provides information from each province in Canada, as well as federally.

Databases

Tax Databases

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 tfstudent@ctf.ca 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.

Find Books

Books

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.

Search UNB WorldCat:
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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.

 

The following books are available in the stacks. Please use UNB WorldCat to find more materials.

eBooks

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.

  • MyiLibrary
  • eBrary
  • 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 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.

Find Articles

Articles

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.

Key Resources

There are other indexes available in print and electronically, as well as more full-text journal databases. See a librarian for assistance. For more resources, please visit the Law Library website.

Cases and Legislation

Cases & Legislation

Key Resources

The following databases and websites provide access to federal and/or provincial cases and legislation.

 

Statutes

The following statutes are related to tax 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

Websites

The following websites may be helpful for your research:

Federal

  • 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 tfstudent@ctf.ca 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.

Provincial

Accounting firms

The following accounting firms provide a wide range of tax-related information and resources on their websites.

Blogs and News

There are many blogs maintained by lawyers and law firms, and you can find many of them at lawblogs.ca. The Tax Blogs page lists several blogs that might be helpful for tax law research, including:

  • 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.

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