{"id":358,"date":"2017-07-12T15:55:32","date_gmt":"2017-07-12T19:55:32","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=358"},"modified":"2026-09-02T10:31:32","modified_gmt":"2026-09-02T14:31:32","slug":"taxfisc","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/links\/taxfisc\/","title":{"rendered":"Taxation \/ Fiscalit\u00e9"},"content":{"rendered":"\n<section class=\"w-screen px-6 cu-section cu-section--white ml-offset-center md:px-8 lg:px-14\">\n    <div class=\"space-y-6 cu-max-w-child-5xl  md:space-y-10 cu-prose-first-last\">\n\n            <div class=\"cu-textmedia flex flex-col lg:flex-row mx-auto gap-6 md:gap-10 my-6 md:my-12 first:mt-0 max-w-5xl\">\n        <div class=\"justify-start cu-textmedia-content cu-prose-first-last\" style=\"flex: 0 0 100%;\">\n            <header class=\"font-light prose-xl cu-pageheader md:prose-2xl cu-component-updated cu-prose-first-last\">\n                                    <h1 class=\"cu-prose-first-last font-semibold !mt-2 mb-4 md:mb-6 relative after:absolute after:h-px after:bottom-0 after:bg-cu-red after:left-px text-3xl md:text-4xl lg:text-5xl lg:leading-[3.5rem] pb-5 after:w-10 text-cu-black-700 not-prose\">\n                        Taxation \/ Fiscalit\u00e9\n                    <\/h1>\n                \n                                \n                            <\/header>\n\n                    <\/div>\n\n            <\/div>\n\n    <\/div>\n<\/section>\n\n<p class=\"wp-block-paragraph\"><strong>(under reconstruction)<\/strong><br>\nsite maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES<br>\nSprott School of Business, Carleton University \u2022 Ottawa, Ontario, Canada<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For CPA candidates \/ pour les candidats CPA:<br>\nFor tax preparation for Taxation CFE \/ Pour pr\u00e9paration de l&#8217;EFC <a href=\"https:\/\/carleton.ca\/profbrouard\/taxguidefisc\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site taxGUIDEfisc<\/a><\/p>\n\n\n\n<h2 id=\"tax-associations-canada\" class=\"wp-block-heading\">Tax Associations &#8211; Canada<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canadian Tax Foundation \/ Fondation canadienne de fiscalit\u00e9 (CTF\/FCF) <a href=\"http:\/\/www.ctf.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nAssociation de planification fiscale et financi\u00e8re (APFF) <a href=\"http:\/\/www.apff.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) &#8211; Canada Montreal chapter <a href=\"https:\/\/teiconnect.tei.org\/communities\/community-home?CommunityKey=c17e25a1-64a9-4376-bce8-4dfc5df875d2\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) &#8211; Canada Toronto chapter <a href=\"https:\/\/teiconnect.tei.org\/communities\/community-home?CommunityKey=206ac2c5-2194-4a88-aff9-cb64a6d10d82\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) &#8211; Canada Vancouver chapter <a href=\"https:\/\/teiconnect.tei.org\/communities\/community-home?CommunityKey=9047e96d-458a-46fc-8e9c-afae8f0f9c0b\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) &#8211; Canadian Income Tax Committee <a href=\"https:\/\/www.tei.org\/chapters-committees\/committees\/canadian-income-tax\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) &#8211; Canadian Commodity Tax Committee <a href=\"https:\/\/www.tei.org\/chapters-committees\/committees\/canadian-commodity-tax\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"tax-associations-international\" class=\"wp-block-heading\">Tax Associations &#8211; International <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">International Fiscal Association (IFA) <a href=\"http:\/\/www.ifa.nl\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Fiscal Association (IFA) &#8211; Canadian branch <a href=\"http:\/\/www.ifacanada.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Fiscal Association (IFA) &#8211; USA branch <a href=\"http:\/\/www.ifausa.org\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Bureau of Fiscal Documentation <a href=\"https:\/\/www.ibfd.org.\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executives Institute (TEI) <a href=\"http:\/\/www.tei.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nAmerican Taxation Association (ATA) <a href=\"http:\/\/aaahq.org\/ATA\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNational Tax Association (NTA) <a href=\"http:\/\/www.ntanet.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Tax Planning Association <a href=\"http:\/\/www.itpa.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"other-associations\" class=\"wp-block-heading\">Other Associations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canadian Policy Research Networks (1994-2009) <a href=\"https:\/\/library.carleton.ca\/research\/collection\/cprn-reports\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nC.D. Howe Institute <a href=\"http:\/\/www.cdhowe.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Payroll Association <a href=\"http:\/\/www.payroll.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Taxpayers Federation <a href=\"http:\/\/www.taxpayer.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"university-programs-in-taxation-programmes-universitaires-en-fiscalite\" class=\"wp-block-heading\">University programs in taxation<br>\n\/ Programmes universitaires en fiscalit\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Note on Options to Study taxation in Canada, March 10, 2017, 3p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/noteTAXstudiesintaxation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>University of Waterloo, School of Accounting and Finance (Ontario &#8211; English)<br><br>(Master of Taxation (MTax) <a href=\"https:\/\/uwaterloo.ca\/master-of-taxation\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site MTax<\/a><br><br>Graduate Diploma in Taxation (GDip) <a href=\"https:\/\/uwaterloo.ca\/graduate-studies-academic-calendar\/arts\/school-accounting-and-finance\/graduate-diploma-gdip-taxation\" target=\"_blank\" rel=\"noopener noreferrer\">web site GDip<\/a> <\/li>\n\n\n\n<li>Universit\u00e9 de Sherbrooke, \u00c9cole de gestion (Qu\u00e9bec &#8211; francophone) <a href=\"https:\/\/www.usherbrooke.ca\/ecole-gestion\/fiscalite\/\" target=\"_blank\" rel=\"noopener noreferrer\">site web<\/a><br><br>(Ma\u00eetrise en fiscalit\u00e9 (M.Fisc.) (45 cr\u00e9dits); Dipl\u00f4me de 2e cycle en fiscalit\u00e9 (30 cr\u00e9dits))<\/li>\n\n\n\n<li>HEC Montr\u00e9al \/ Universit\u00e9 de Montr\u00e9al, Facult\u00e9 de droit (Qu\u00e9bec &#8211; francophone)<br><br>Ma\u00eetrise en droit (LL.M.) &#8211; option fiscalit\u00e9 (45 cr\u00e9dits) <a href=\"http:\/\/www.hec.ca\/programmes\/maitrises\/maitrise-droit-llm-fiscalite\/index.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site LLM<\/a><br><br>Dipl\u00f4me d\u2019\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (D.E.S.S.) en fiscalit\u00e9 (30 cr\u00e9dits <a href=\"http:\/\/www.hec.ca\/programmes\/dess\/dess-fiscalite\/index.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site DESS<\/a><\/li>\n\n\n\n<li>McGill University, School of Continuing Education (Qu\u00e9bec &#8211; English)<br><br>Graduate Diploma in Taxation (Gr. Dip.) (30 credits) <a href=\"https:\/\/www.mcgill.ca\/study\/2015-2016\/faculties\/continuing\/graduate\/programs\/graduate-diploma-taxation\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br><br>Graduate Certificate in Taxation (Gr. Cert.) (15 credits) <a href=\"https:\/\/www.mcgill.ca\/study\/2015-2016\/faculties\/continuing\/graduate\/programs\/graduate-certificate-taxation\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a> <\/li>\n\n\n\n<li>York University, Osgoode Hall Law School (Ontario &#8211; English) <a href=\"https:\/\/www.osgoode.yorku.ca\/programs\/graduate-program\/llm-degrees\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br><br>Master of Laws (LL.M.) in tax<\/li>\n<\/ul>\n\n\n\n<h2 id=\"research-centres-centres-de-recherche\" class=\"wp-block-heading\">Research Centres \/ Centres de recherche<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">U. Sherbrooke &#8211; Chaire en fiscalit\u00e9 et finances publiques (CFFP) <a href=\"https:\/\/cffp.recherche.usherbrooke.ca\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nMcGill U &#8211; H Heward Stikeman Chair in Tax Law <a href=\"https:\/\/www.mcgill.ca\/tax-law\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nWaterloo Centre for Taxation in a Global Economy <a href=\"https:\/\/uwaterloo.ca\/school-of-accounting-and-finance\/waterloo-centre-taxation-global-economy\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Oxford University Centre for Business Taxation <a href=\"https:\/\/www.sbs.ox.ac.uk\/faculty-research\/tax\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nMastricht Centre for Taxation <a href=\"https:\/\/www.maastrichtuniversity.nl\/research\/maastricht-centre-taxation\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNAO &#8211; University of Birmingham Tax Centre <a href=\"https:\/\/www.birmingham.ac.uk\/research\/activity\/nao-uob-tax-centre\/index.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nUniversity of Cambridge Centre for Tax Law <a href=\"https:\/\/www.ctl.law.cam.ac.uk\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nAmsterdam Centre for Tax Law <a href=\"http:\/\/www.uva.nl\/en\/shared-content\/organisatiegids\/en\/university-of-amsterdam\/faculties\/faculty-of-law\/amsterdam-centre-for-tax-law\/amsterdam-centre-for-tax-law.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nUniversity of Birmingham Centre for Tax Governance of the Accountability and Governance Research Cluster <a href=\"https:\/\/www.birmingham.ac.uk\/schools\/business\/research\/research-clusters\/accountability-and-governance\/cetag\/index.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nFiscal Research Centre Georgia State University <a href=\"https:\/\/frc.gsu.edu\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nRossParson Center of Commercial, Corporate and Taxation Law University of Sidney Law School <a href=\"https:\/\/sydney.edu.au\/law\/our-research\/research-centres-and-institutes\/ross-parsons-centre-of-commercial-corporate-and-taxation-law.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"journals-revues\" class=\"wp-block-heading\">Journals \/ Revues <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canadian Tax Journal \/ Revue fiscale canadienne (CTJ\/RFC) &#8211; CTF\/FCF <a href=\"http:\/\/www.ctf.ca\/ctfweb\/EN\/CTF_Publications\/CTJ\/CTJ_Issues_Index\/EN\/Publications\/Canadian_Tax_Journal\/CTJ_Issues_Index.aspx?hkey=2767dd99-027a-4958-8243-1e580bf96a5d\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nRevue de planification fiscale et financi\u00e8re (RPFF) &#8211; APFF <a href=\"http:\/\/www.apff.org\/fr\/la-revue.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nStrat\u00e8ge &#8211; APFF <a href=\"http:\/\/www.apff.org\/fr\/stratege.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Executive &#8211; TEI <a href=\"http:\/\/taxexecutive.org\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nJournal of the American Taxation Association (JATA) &#8211; ATA <a href=\"http:\/\/aaahq.org\/ATA\/Publications\/JATA\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nJournal of Legal Tax Research (JLTR) &#8211; ATA <a href=\"http:\/\/aaahq.org\/ATA\/Publications\/JLTR\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNational Tax Journal (NTJ) &#8211; NTA <a href=\"https:\/\/www.ntanet.org\/publications\/ntj\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\neJournal of Tax Research <a href=\"https:\/\/www.business.unsw.edu.au\/research\/research-journals\/atax-journal\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n <a href=\"https:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n <a href=\"https:\/\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"canadian-laws-lois-canadiennes\" class=\"wp-block-heading\"><strong>Canadian Laws \/ Lois canadiennes <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; (Canada) Income tax Act (ITA) <a href=\"http:\/\/laws-lois.justice.gc.ca\/eng\/acts\/I-3.3\/\" target=\"_blank\" rel=\"noopener noreferrer\">ITA EN<\/a> \/ <a href=\"http:\/\/laws-lois.justice.gc.ca\/eng\/regulations\/C.R.C.,_c._945\/index.html\" target=\"_blank\" rel=\"noopener noreferrer\">ITA Regulations<\/a><br>\n&#8211; (Canada) Loi sur l&#8217;imp\u00f4t sur le revenu (LIR) <a href=\"http:\/\/laws-lois.justice.gc.ca\/fra\/lois\/I-3.3\/\" target=\"_blank\" rel=\"noopener noreferrer\">LIR FR<\/a> \/ <a href=\"https:\/\/laws-lois.justice.gc.ca\/fra\/reglements\/C.R.C.,_ch._945\/index.html\" target=\"_blank\" rel=\"noopener noreferrer\">LIR r\u00e8glements <\/a><br>\n&#8211; (Qu\u00e9bec) Loi sur les imp\u00f4ts  (LIQ) <a href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cs\/I-3\" target=\"_blank\" rel=\"noopener noreferrer\">LIQ FR<\/a> \/ <a href=\"http:\/\/legisquebec.gouv.qc.ca\/fr\/ShowDoc\/cr\/I-3,%20r.%201\" target=\"_blank\" rel=\"noopener noreferrer\">LIQ R\u00e8glements<\/a><br>\n&#8211; (Qu\u00e9bec) Taxation Act (LIQ) <a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cs\/I-3\" target=\"_blank\" rel=\"noopener noreferrer\">LIQ EN<\/a> \/ <a href=\"http:\/\/legisquebec.gouv.qc.ca\/en\/ShowDoc\/cr\/I-3,%20r.%201\" target=\"_blank\" rel=\"noopener noreferrer\">LIQ Regulations<\/a><br>\n&#8211; (Qu\u00e9bec) Lois et r\u00e8glements appliqu\u00e9s par Revenu Qu\u00e9bec <a href=\"https:\/\/www.revenuquebec.ca\/fr\/a-propos\/documentation\/lois-et-reglements-appliques-par-revenu-quebec\/\" target=\"_blank\" rel=\"noopener noreferrer\">site web FR<\/a><br>\n&#8211; (Ontario) Income Taxation Act (ITAO) <a href=\"https:\/\/www.ontario.ca\/laws\/statute\/90i02\" target=\"_blank\" rel=\"noopener noreferrer\">ITAO EN<\/a> \/ <a href=\"https:\/\/www.ontario.ca\/laws\/statute\/90i02\" target=\"_blank\" rel=\"noopener noreferrer\">ITAO Regulations<\/a><\/p>\n\n\n\n<h2 id=\"governmental-sources\" class=\"wp-block-heading\">Governmental Sources<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Canada Revenue Agency (CRA) <a href=\"http:\/\/www.cra-arc.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a> \/ <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site EN<\/a><br>\n\/ Agence du revenu du Canada (ARC) <a href=\"https:\/\/www.canada.ca\/fr\/agence-revenu.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site FR<\/a><br>\nCRA all rates <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/rates.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site EN<\/a> \/ ARC tous les taux <a href=\"http:\/\/www.canada.ca\/fr\/agence-revenu\/services\/impot\/tous-taux.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site FR<\/a><br>\nCRA Tax Publications <a href=\"http:\/\/www.cra-arc.gc.ca\/formspubs\/menu-e.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCRA Income Tax Folios <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/income-tax-folios-index.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCRA IT Bulletin <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/current-income-tax-interpretation-bulletins-9.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCRA IC Circular <a href=\"http:\/\/www.cra-arc.gc.ca\/menu\/ICSC-e.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCRA ATR Rulings (not available anymore) <a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/tax\/technical-information\/income-tax\/cancellation-income-tax-technical-publications.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCRA Tax Schedules <a href=\"http:\/\/www.cra-arc.gc.ca\/menu\/TSTS_TS2-e.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanada &#8211; Department of Finance <a href=\"http:\/\/www.fin.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanada &#8211; Department of Justice <a href=\"http:\/\/canada.justice.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax Court of Canada (TCC) \/ Cour canadienne de l&#8217;imp\u00f4t (CCI) <a href=\"http:\/\/www.tcc-cci.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a>  \/ <a href=\"http:\/\/cas-cdc-www02.cas-satj.gc.ca\/portal\/page\/portal\/tcc-cci_Eng\/Index\" target=\"_blank\" rel=\"noopener noreferrer\">site EN<\/a> \/ <a href=\"http:\/\/cas-cdc-www02.cas-satj.gc.ca\/portal\/page\/portal\/tcc-cci_Fra\/Index\" target=\"_blank\" rel=\"noopener noreferrer\">site FR<\/a><br>\nFederal Court of Canada (FCC) \/ Cour f\u00e9d\u00e9rale (CF) <a href=\"http:\/\/www.fct-cf.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a> \/ <a href=\"http:\/\/cas-cdc-www02.cas-satj.gc.ca\/portal\/page\/portal\/fc_cf_en\/Index\" target=\"_blank\" rel=\"noopener noreferrer\">site EN<\/a> \/ <a href=\"http:\/\/cas-cdc-www02.cas-satj.gc.ca\/portal\/page\/portal\/fc_cf_fr\/Index\" target=\"_blank\" rel=\"noopener noreferrer\">site FR<\/a><br>\nSupreme Court of Canada (SCC) \/ Cour Supr\u00eame du Canada (CSC) <a href=\"http:\/\/www.scc-csc.gc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a>  \/ <a href=\"http:\/\/www.scc-csc.ca\/home-accueil\/index-eng.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">site EN<\/a> \/ <a href=\"http:\/\/www.scc-csc.ca\/home-accueil\/index-fra.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">site FR<\/a><br>\nCanada &#8211; Parliament \/ Parlement (House of Commons \/ Senate) <a href=\"http:\/\/www.parl.ca\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nOntario &#8211; Ministry of Finance, Tax Revenue Division <a href=\"http:\/\/www.trd.fin.gov.on.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nQu\u00e9bec &#8211; Minist\u00e8re des Finances <a href=\"http:\/\/www.finances.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nQu\u00e9bec &#8211; Revenu Qu\u00e9bec <a href=\"http:\/\/www.mrq.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanada &#8211; Privy Council Office Orders in Council <a href=\"http:\/\/www.pco-bcp.gc.ca\/oic-ddc.asp?page=secretariats&amp;lang=fran\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Internal Revenue Service (US) <a href=\"http:\/\/www.irs.treas.gov\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInland Revenue (UK) <a href=\"http:\/\/www.inlandrevenue.gov.uk\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"tax-sites\" class=\"wp-block-heading\">Tax Sites<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax World <a href=\"http:\/\/www.taxworld.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax and Accounting Sites Directory <a href=\"http:\/\/www.taxsites.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Legal Information Institute (CanLII) <a href=\"http:\/\/www.canlii.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site EN<\/a><br>\n\/ Institut canadien d&#8217;information juridique (CanLII) <a href=\"https:\/\/www.canlii.org\/fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site FR<\/a><br>\nCanLII Connects <a href=\"http:\/\/canliiconnects.org\/en\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site EN<\/a> \/ CanLII Connecte <a href=\"http:\/\/canliiconnects.org\/fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site FR<\/a><br>\nTaxEdu, a portal for youth education (European Commission) <a href=\"https:\/\/europa.eu\/taxedu\/home_fr\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nLinks CTF\/FCF <a href=\"https:\/\/www.ctf.ca\/ctfweb\/EN\/Pages\/Tax_Research_Links.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTax COOP conference <a href=\"http:\/\/www.taxcoop-conference.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"tax-terminology\" class=\"wp-block-heading\">Tax Terminology<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Total Tax Solutions <a href=\"http:\/\/www.totaltaxsolutions.com\/glossary.htm\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nYahoo Tax Glossary <a href=\"http:\/\/taxes.yahoo.com\/glossary\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInvestorWords TaxWords <a href=\"http:\/\/www.investorwords.com\/cgi-bin\/bysubject.cgi?22\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInvestopedia\/Taxopedia <a href=\"http:\/\/www.taxopedia.com\/categories\/taxes.asp\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nSullivan Consulting &#8211; Tax Terms <a href=\"http:\/\/www.sullivanconsulting.com\/glossary.htm\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nAustralian Taxation Office <a href=\"http:\/\/www.ato.gov.au\/corporate\/content.asp?doc=\/content\/glossary.htm\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nH&amp;R Block Tax Cut <a href=\"http:\/\/www.taxcut.com\/taxtips\/tax_terms\/glosstoc.html\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"personal-financial-planning\" class=\"wp-block-heading\">Personal Financial Planning<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Deposit Insurance Corporation of Ontario <a href=\"http:\/\/www.dico.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanada Deposit Insurance Corporation <a href=\"http:\/\/www.cdic.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInstitut quebecois de planification financiere (IQPF) <a href=\"http:\/\/www.iqpf.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nEric Brassard <a href=\"http:\/\/www.ericbrassard.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNational Association of Personal Financial Advisors (NAPFA) <a href=\"http:\/\/www.napfa.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nTD Waterhouse <a href=\"http:\/\/www.tdwaterhouse.ca\/financialplanning\/index.jsp\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nFinancial Planners Standards Council <a href=\"http:\/\/www.cfp-ca.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInstitute of Canadian Bankers <a href=\"http:\/\/www.icb.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Bankers Association (CBA) <a href=\"http:\/\/cba.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Investor Protection Fund <a href=\"http:\/\/www.cipf.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nChartered Financial Analyst (CFA) <a href=\"http:\/\/www.cfainstitute.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCertified Financial Planner (CFP) <a href=\"http:\/\/www.cfp.net\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Association of Financial Planners \/ Association Canadienne des Planificateurs Financiers <a href=\"http:\/\/www.cafp.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nFinancial Advisors Association of Canada <a href=\"http:\/\/www.advocis.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInstitute of Advanced Financial Planners (RFP) <a href=\"http:\/\/www.iafp.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanadian Association of Gift Planners<br>\n\/ Association canadienne des professionnels en dons planifi\u00e9s <a href=\"http:\/\/www.cagp-acpdp.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNational Association of Insurance and Financial Advisors (NAIFA) <a href=\"http:\/\/www.naifa.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nEquifax <a href=\"http:\/\/www.equifax.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nU.Laval. Chaire Groupe Investors en planification financi\u00e8ere <a href=\"http:\/\/www.fsa.ulaval.ca\/chaire-pf\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nChambre de s\u00e9curit\u00e9 financi\u00e8re <a href=\"http:\/\/www.chambresf.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCentre for Financial Services OmbudsNetwork<br>\n\/ Centre du r\u00e9seau de conciliation du secteur financier <a href=\"http:\/\/www.crcsf.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nCanada Pension Plan \/ R\u00e9gime de pensions du Canada <a href=\"http:\/\/www.sdc.gc.ca\/en\/isp\/cpp\/cpptoc.shtml\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nR\u00e9gime des rentes du Qu\u00e9bec (RRQ) <a href=\"http:\/\/www.rrq.gouv.qc.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nFIDO &#8211; Australia SEC <a href=\"http:\/\/www.fido.gov.au\/fido\/fido.nsf\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"business-valuations\" class=\"wp-block-heading\">Business Valuations<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\"><\/a><br>\n<a href=\"\"><\/a><br>\n<a href=\"http:\/\/go-iba.org\/\">Institute of Business Appraisers<\/a><br>\n<a href=\"http:\/\/www.appraisers.org\/\">American Society of Appraisers<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Canadian Institute of Chartered Business Valuators <a href=\"http:\/\/www.cicbv.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nThe Appraisal Foundation <a href=\"http:\/\/www.appraisalfoundation.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nBizComps Business Sale Statistics <a href=\"http:\/\/www.bizcomps.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nBV MarketData <a href=\"http:\/\/www.bvmarketdata.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nAppraisal Institute of Canada \/ Institut canadien des \u00e9valuateurs <a href=\"http:\/\/www.aicanada.ca\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Valuation Standards Committee <a href=\"http:\/\/www.ivsc.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"non-profit-organization-philanthropy\" class=\"wp-block-heading\">Non-Profit Organization \/ Philanthropy<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CAN Income Tax Guide NPO <a href=\"http:\/\/www.cra-arc.gc.ca\/E\/pub\/tg\/t4117\/t4117-05e.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">web site EN<\/a><br>\nCAN Guide d&#8217;impot OSBL FR <a href=\"http:\/\/www.cra-arc.gc.ca\/F\/pub\/tg\/t4117\/t4117-05f.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nUS tax <a href=\"http:\/\/www.managementhelp.org\/tax\/np_tax.htm\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nInternational Center for Not-for-Profit Law <a href=\"http:\/\/www.icnl.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\nNot-for-Profit &amp; Charity Law <a href=\"http:\/\/www.law-nonprofit.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"http:\/\/www.publiclegaled.bc.ca\/snapfiles\/Volunteers__the_Law_book.pdf\">Volunteers and the Law<\/a><br>\n<a href=\"http:\/\/www.privcom.gc.ca\/fs-fi\/02_05_d_19_e.asp\">PIPEDA and Charities and NPOs<\/a><br>\n<a href=\"http:\/\/www.cra-arc.gc.ca\/tax\/charities\/online_listings\/canreg_interim-e.html\">List of Canadian Registered Charities<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"http:\/\/www.taxwisegiving.com\/\">Philanthropy Tax Institute<\/a><br>\n<a href=\"http:\/\/www.thephilanthropist.ca\/\">Journal CAN The Philanthropist \/ Le Philanthrope<\/a><br>\n<a href=\"http:\/\/www.instituteforphilanthropy.org.uk\/\">UK Institute for Philanthropy<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"http:\/\/www.svu2000.org\/conferences\/27.doc\">Paper Milton Cerny Taxation and Transition .. in Market Economy (2000)<\/a><br>\n<a href=\"http:\/\/www.imitcanada.org\/modules.php?name=News&amp;file=article&amp;sid=80\">IMIT Canada Charities vs NPO<\/a><br>\n<a href=\"http:\/\/www.asianphilanthropy.org\/\">Philanthropy and the Third Secotr in Asia and the Pacific<\/a><br>\n<a href=\"http:\/\/www.taxdetective.ca\/Nonprofitlinks.html\">TaxDetective Links NPO<\/a><br>\n<a href=\"http:\/\/www.thephilanthropist.ca\/links.html\">Links<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"http:\/\/www.law-nonprofit.org\/25-6nfp.htm\">Paper Miller Thompson Canadian Charities vs NPO (2001)<\/a><br>\n<a href=\"http:\/\/www.icnl.org\/journal\/vol1iss4\/Ole.htm\">Paper Ole Gjems-Onstad Taxation of Charities (IFA 1999)<\/a><br>\n<a href=\"http:\/\/www.springerlink.com\/content\/d51875uv877v2475\/fulltext.pdf\">Article Ole Gjems-Onstad Legal Framework and Taxation of Scandinavian NPO (1996)<\/a><br>\n<a href=\"http:\/\/www.nonprofitscan.ca\/\">Canada\u2019s non-profit information source<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"http:\/\/www.charityvillage.com\/\">Charity Village<\/a><br>\n<a href=\"http:\/\/www.imaginecanada.ca\/\">Canadian Centre for Philanthropy\/ Imagine Canada<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><br>\n<a href=\"\" target=\"_blank\" rel=\"noopener noreferrer\">web site<\/a><\/p>\n\n\n\n<h2 id=\"papers-tax-facts\" class=\"wp-block-heading\">Papers &amp; Tax Facts<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/MercerBenefitsLegislation2005Final.pdf\">Mercer (2005) Benefits legislation Canada<\/a><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/MercerMesuresLegislatives2005Final.pdf\">Mercer (2005) Mesures l\u00e9gislatives avantages sociaux Canada<\/a><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/DeloitteTaxFactsEN_2006.pdf\">Deloitte Tax Facts<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/DeloitteTaxFactsFR_2006.pdf\">French <\/a><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/PWCTaxFactsFiguresEN_2005.pdf\">PWC Tax Facts 2005<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/PWCTaxFactsFiguresFR_2005.pdf\">French <\/a><br>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/PWCTaxFactsFiguresEN_2006.pdf\">PWC Tax Facts 2006<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/sites\/281\/PWCTaxFactsFiguresFR_2006.pdf\">French <\/a><br>\n<a href=\"https:\/\/www2.deloitte.com\/global\/en\/services\/tax.html\">Deloitte Country Guides<\/a><\/p>\n\n\n\n<h2 id=\"books\" class=\"wp-block-heading\">Books<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ernst &amp; Young Guide to Taxation of Canadian Charities CICA 2006<br>\nA Drache Taxation of Canadian Charities CCH<\/p>\n","protected":false},"excerpt":{"rendered":"<p>(under reconstruction) site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES Sprott School of Business, Carleton University \u2022 Ottawa, Ontario, Canada For CPA candidates \/ pour les candidats CPA: For tax preparation for Taxation CFE \/ Pour pr\u00e9paration de l&#8217;EFC web site taxGUIDEfisc Tax Associations &#8211; Canada Canadian Tax Foundation \/ Fondation [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_cu_dining_location_slug":"","footnotes":"","_links_to":"","_links_to_target":""},"cu_page_type":[],"class_list":["post-358","page","type-page","status-publish","hentry"],"acf":{"cu_post_thumbnail":false},"_links":{"self":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/comments?post=358"}],"version-history":[{"count":2,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/358\/revisions"}],"predecessor-version":[{"id":2536,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/358\/revisions\/2536"}],"up":[{"embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/pages\/349"}],"wp:attachment":[{"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"cu_page_type","embeddable":true,"href":"https:\/\/carleton.ca\/profbrouard\/wp-json\/wp\/v2\/cu_page_type?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}