Research Paper Number

30/2015

Sas Ansari

Document Type

Article

Publication Date

2015

Keywords

Canada Income Taxation, Legal Research, Sources of Law, Statutory Interpretation, Case Law Analysis

Abstract

Income taxation is a complicated area of law that requires a researcher to master not only a large volume of complex legislation, but because of its ‘accessory-law’ nature, also requires good knowledge of many other areas of law (both statutes and common law). This paper provides an introduction to tax law research in the Canadian context. It begins by introducing the tax research process in Part 1 before moving on to discuss how to find the law and material with legally enforceable consequences in Part 2. The paper, in Part 3, discusses primary sources of tax law, and explains how to read, understand, interpret, and use these sources. Part 4 discusses secondary sources of tax law, focusing on government produced materials, before bringing the entire tax law research process together in Part 5.

Download

Request a copy that is accessible using assistive technology (link opens in a new window)

Included in

Tax Law Commons

Share

COinS