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Tax Policy Research Guide: Legislation
A guide listing resources for Tax Policy. Resources include databases, journals, and books.
Federal Tax Legislation
- Income Tax ActRSC 1985, c 1 (5th Supp)
- Excise Tax ActRSC 1985, c E-15
Provincial Tax Legislation
Information about provincial acts and regulations are available through the links below. Links provide access to search platforms for accessing current versions of legislation.
Additional Legislative Resources: Department of Justice Canada
- LegisticsA collection of commonly-used terms in legislative decisions or legal documents intended to provide meaning to terms used including notwithstanding, Gender-neutral language, and others.
- Federal Regulations ManualPart 4 of the Federal Regulations Manual (Department of Justice Canada). This section provides drafting and format rules for delegated legislation at the federal level, including rules pertaining to Amending Clauses. The rules outlined apply to regulations, statutory instruments and other documents subject to the examination, registration and publication of requirements of the Statutory Instruments Act.
Links for Legislative Research
- Canada GazetteOfficial gazette of the Government of Canada that gives information on new statutes and new and proposed regulations. The Gazette is published in three parts. Part III contains all public general acts passed by Parliament.
- CanLIIProvides access to information on legal cases, legislation, and case commentaries and summaries.
- Justice LawsProvides access to the consolidated Acts and regulations of Canada. Acts and regulations are available in English and French. Consolidations are updated every two weeks.
- LEGISInfoResearch tool for accessing information on legislation before Parliament. Provides information for each bill that includes details on the bill's passage through the Senate and House of Commons, the text of the bill as introduced at the First Reading, major speeches at the Second Reading, and coming into force data. LEGISInfo is a partnership between the Senate, House of Commons, and the Library of Parliament.
- Taxnet Pro (Thomson Reuters Canada)Provides information and analysis in the areas of federal income tax, provincial taxes and GST/HST.
- EUR-LexThe legislative database of the European Union. Provides access to summaries of EU taxation legislation.
- GlobaLexGlobaLex is a resource of the Hauser Global Law School Program at the NYU School of Law. The resources provides information on international, foreign, and comparative law research and includes a guide for international tax law research.
- Legal Information Institute (LII)This open-access resource affiliated with the Cornell Law School provides access to public legal information on US and world law. Collections include Federal Law, Constitution, State Statutes, and Uniform Laws.
- TouchTaxTouchTax is a U.S. Internal Revenue Code reference tool that includes all sections of the Internal Revenue Code of 1986, the current Treasury Regulations from the Electronic Code of Federal Regulations, and current versions of the Internal Revenue Bulletins, Revenue Procedures, Revenue Rulings, Actions on Decision and Notices, and a complete copy of Circular 230.
- UN Archives GenevaThis research platform provides access to the UN's digital collections and other material. The content of the platform does not focus exclusively on taxation, but contains several items relating to various aspects of taxation. To locate material, search by title or conduct a more general search using "taxation" as the subject.
Department of Finance Canada Links
- List of Acts and RegulationsAll acts link to the Justice Laws website.
- List of Bills (1997-present)All bills link to LEGISInfo.
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