(under reconstruction)
site maintained by François Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES
Sprott School of Business, Carleton University • Ottawa, Ontario, Canada
For CPA candidates / pour les candidats CPA:
For tax preparation for Taxation CFE / Pour préparation de l’EFC web site taxGUIDEfisc
Tax Associations – Canada
Canadian Tax Foundation / Fondation canadienne de fiscalité (CTF/FCF) web site
Association de planification fiscale et financière (APFF) web site
Tax Executives Institute (TEI) – Canada Montreal chapter web site
Tax Executives Institute (TEI) – Canada Toronto chapter web site
Tax Executives Institute (TEI) – Canada Vancouver chapter web site
Tax Executives Institute (TEI) – Canadian Income Tax Committee web site
Tax Executives Institute (TEI) – Canadian Commodity Tax Committee web site
Tax Associations – International
International Fiscal Association (IFA) web site
International Fiscal Association (IFA) – Canadian branch web site
International Fiscal Association (IFA) – USA branch web site
International Bureau of Fiscal Documentation web site
Tax Executives Institute (TEI) web site
American Taxation Association (ATA) web site
National Tax Association (NTA) web site
International Tax Planning Association web site
Other Associations
Canadian Policy Research Networks (1994-2009) web site
C.D. Howe Institute web site
Canadian Payroll Association web site
Canadian Taxpayers Federation web site
University programs in taxation
/ Programmes universitaires en fiscalité
Note on Options to Study taxation in Canada, March 10, 2017, 3p. PDF
- University of Waterloo, School of Accounting and Finance (Ontario – English)
(Master of Taxation (MTax) web site MTax
Graduate Diploma in Taxation (GDip) web site GDip - Université de Sherbrooke, École de gestion (Québec – francophone) site web
(Maîtrise en fiscalité (M.Fisc.) (45 crédits); Diplôme de 2e cycle en fiscalité (30 crédits)) - HEC Montréal / Université de Montréal, Faculté de droit (Québec – francophone)
Maîtrise en droit (LL.M.) – option fiscalité (45 crédits) web site LLM
Diplôme d’études supérieures spécialisées (D.E.S.S.) en fiscalité (30 crédits web site DESS - McGill University, School of Continuing Education (Québec – English)
Graduate Diploma in Taxation (Gr. Dip.) (30 credits) web site
Graduate Certificate in Taxation (Gr. Cert.) (15 credits) web site - York University, Osgoode Hall Law School (Ontario – English) web site
Master of Laws (LL.M.) in tax
Research Centres / Centres de recherche
U. Sherbrooke – Chaire en fiscalité et finances publiques (CFFP) web site
McGill U – H Heward Stikeman Chair in Tax Law web site
Waterloo Centre for Taxation in a Global Economy web site
Oxford University Centre for Business Taxation web site
Mastricht Centre for Taxation web site
NAO – University of Birmingham Tax Centre web site
University of Cambridge Centre for Tax Law web site
Amsterdam Centre for Tax Law web site
University of Birmingham Centre for Tax Governance of the Accountability and Governance Research Cluster web site
Fiscal Research Centre Georgia State University web site
RossParson Center of Commercial, Corporate and Taxation Law University of Sidney Law School web site
Journals / Revues
Canadian Tax Journal / Revue fiscale canadienne (CTJ/RFC) – CTF/FCF web site
Revue de planification fiscale et financière (RPFF) – APFF web site
Stratège – APFF web site
Tax Executive – TEI web site
Journal of the American Taxation Association (JATA) – ATA web site
Journal of Legal Tax Research (JLTR) – ATA web site
National Tax Journal (NTJ) – NTA web site
eJournal of Tax Research web site
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Canadian Laws / Lois canadiennes
– (Canada) Income tax Act (ITA) ITA EN / ITA Regulations
– (Canada) Loi sur l’impôt sur le revenu (LIR) LIR FR / LIR règlements
– (Québec) Loi sur les impôts (LIQ) LIQ FR / LIQ Règlements
– (Québec) Taxation Act (LIQ) LIQ EN / LIQ Regulations
– (Québec) Lois et règlements appliqués par Revenu Québec site web FR
– (Ontario) Income Taxation Act (ITAO) ITAO EN / ITAO Regulations
Governmental Sources
Canada Revenue Agency (CRA) web site / web site EN
/ Agence du revenu du Canada (ARC) web site FR
CRA all rates web site EN / ARC tous les taux web site FR
CRA Tax Publications web site
CRA Income Tax Folios web site
CRA IT Bulletin web site
CRA IC Circular web site
CRA ATR Rulings (not available anymore) web site
CRA Tax Schedules web site
Canada – Department of Finance web site
Canada – Department of Justice web site
Tax Court of Canada (TCC) / Cour canadienne de l’impôt (CCI) web site / site EN / site FR
Federal Court of Canada (FCC) / Cour fédérale (CF) web site / site EN / site FR
Supreme Court of Canada (SCC) / Cour Suprême du Canada (CSC) web site / site EN / site FR
Canada – Parliament / Parlement (House of Commons / Senate) web site
Ontario – Ministry of Finance, Tax Revenue Division web site
Québec – Ministère des Finances web site
Québec – Revenu Québec web site
Canada – Privy Council Office Orders in Council web site
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Internal Revenue Service (US) web site
Inland Revenue (UK) web site
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Tax Sites
Tax World web site
Tax and Accounting Sites Directory web site
Canadian Legal Information Institute (CanLII) web site EN
/ Institut canadien d’information juridique (CanLII) web site FR
CanLII Connects web site EN / CanLII Connecte web site FR
TaxEdu, a portal for youth education (European Commission) web site
Links CTF/FCF web site
Tax COOP conference web site
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Tax Terminology
Total Tax Solutions web site
Yahoo Tax Glossary web site
InvestorWords TaxWords web site
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Investopedia/Taxopedia web site
Sullivan Consulting – Tax Terms web site
Australian Taxation Office web site
H&R Block Tax Cut web site
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Personal Financial Planning
Deposit Insurance Corporation of Ontario web site
Canada Deposit Insurance Corporation web site
Institut quebecois de planification financiere (IQPF) web site
Eric Brassard web site
National Association of Personal Financial Advisors (NAPFA) web site
TD Waterhouse web site
Financial Planners Standards Council web site
Institute of Canadian Bankers web site
Canadian Bankers Association (CBA) web site
Canadian Investor Protection Fund web site
Chartered Financial Analyst (CFA) web site
Certified Financial Planner (CFP) web site
Canadian Association of Financial Planners / Association Canadienne des Planificateurs Financiers web site
Financial Advisors Association of Canada web site
Institute of Advanced Financial Planners (RFP) web site
Canadian Association of Gift Planners
/ Association canadienne des professionnels en dons planifiés web site
National Association of Insurance and Financial Advisors (NAIFA) web site
Equifax web site
U.Laval. Chaire Groupe Investors en planification financièere web site
Chambre de sécurité financière web site
Centre for Financial Services OmbudsNetwork
/ Centre du réseau de conciliation du secteur financier web site
Canada Pension Plan / Régime de pensions du Canada web site
Régime des rentes du Québec (RRQ) web site
FIDO – Australia SEC web site
Business Valuations
Institute of Business Appraisers
American Society of Appraisers
Canadian Institute of Chartered Business Valuators web site
The Appraisal Foundation web site
BizComps Business Sale Statistics web site
BV MarketData web site
Appraisal Institute of Canada / Institut canadien des évaluateurs web site
International Valuation Standards Committee web site
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Non-Profit Organization / Philanthropy
CAN Income Tax Guide NPO web site EN
CAN Guide d’impot OSBL FR web site
US tax web site
International Center for Not-for-Profit Law web site
Not-for-Profit & Charity Law web site
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Volunteers and the Law
PIPEDA and Charities and NPOs
List of Canadian Registered Charities
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Philanthropy Tax Institute
Journal CAN The Philanthropist / Le Philanthrope
UK Institute for Philanthropy
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Paper Milton Cerny Taxation and Transition .. in Market Economy (2000)
IMIT Canada Charities vs NPO
Philanthropy and the Third Secotr in Asia and the Pacific
TaxDetective Links NPO
Links
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Paper Miller Thompson Canadian Charities vs NPO (2001)
Paper Ole Gjems-Onstad Taxation of Charities (IFA 1999)
Article Ole Gjems-Onstad Legal Framework and Taxation of Scandinavian NPO (1996)
Canada’s non-profit information source
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Charity Village
Canadian Centre for Philanthropy/ Imagine Canada
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Papers & Tax Facts
Mercer (2005) Benefits legislation Canada
Mercer (2005) Mesures législatives avantages sociaux Canada
Deloitte Tax Facts French
PWC Tax Facts 2005 French
PWC Tax Facts 2006 French
Deloitte Country Guides
Books
Ernst & Young Guide to Taxation of Canadian Charities CICA 2006
A Drache Taxation of Canadian Charities CCH