{"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":"2019-11-20T22:49:39","modified_gmt":"2019-11-21T03:49:39","slug":"taxfisc","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/links\/taxfisc\/","title":{"rendered":"Taxation \/ Fiscalit\u00e9"},"content":{"rendered":"<p><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<p>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<h2>Tax Associations &#8211; Canada<\/h2>\n<p>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<h2>Tax Associations &#8211; International <\/h2>\n<p>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<h2>Other Associations<\/h2>\n<p>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<h2>University programs in taxation<br \/>\n\/ Programmes universitaires en fiscalit\u00e9<\/h2>\n<p>Note on Options to Study taxation in Canada, March 10, 2017, 3p. <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/noteTAXstudiesintaxation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">PDF<\/a><\/p>\n<ul>\n<li>University of Waterloo, School of Accounting and Finance (Ontario &#8211; English)<br \/>\n(Master of Taxation (MTax) <a href=\"https:\/\/uwaterloo.ca\/master-of-taxation\/\" target=\"_blank\" rel=\"noopener noreferrer\">web site MTax<\/a><br \/>\nGraduate 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<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 \/>\n(Ma\u00eetrise en fiscalit\u00e9 (M.Fisc.) (45 cr\u00e9dits); Dipl\u00f4me de 2e cycle en fiscalit\u00e9 (30 cr\u00e9dits))<\/li>\n<li>HEC Montr\u00e9al \/ Universit\u00e9 de Montr\u00e9al, Facult\u00e9 de droit (Qu\u00e9bec &#8211; francophone)<br \/>\nMa\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 \/>\nDipl\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<li>McGill University, School of Continuing Education (Qu\u00e9bec &#8211; English)<br \/>\nGraduate 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 \/>\nGraduate 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<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 \/>\nMaster of Laws (LL.M.) in tax<\/li>\n<\/ul>\n<h2>Research Centres \/ Centres de recherche<\/h2>\n<p>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<p>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<h2>Journals \/ Revues <\/h2>\n<p>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<h2><strong>Canadian Laws \/ Lois canadiennes <\/strong><\/h2>\n<p>&#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<h2>Governmental Sources<\/h2>\n<p>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&#038;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<p>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<h2>Tax Sites<\/h2>\n<p>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<h2>Tax Terminology<\/h2>\n<p>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<p><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<h2>Personal Financial Planning<\/h2>\n<p>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<h2>Business Valuations<\/h2>\n<p><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<p>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<h2>Non-Profit Organization \/ Philanthropy<\/h2>\n<p>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<p><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<h2>Papers &amp; Tax Facts<\/h2>\n<p><a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/MercerBenefitsLegislation2005Final.pdf\">Mercer (2005) Benefits legislation Canada<\/a><br \/>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/MercerMesuresLegislatives2005Final.pdf\">Mercer (2005) Mesures l\u00e9gislatives avantages sociaux Canada<\/a><br \/>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/DeloitteTaxFactsEN_2006.pdf\">Deloitte Tax Facts<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/DeloitteTaxFactsFR_2006.pdf\">French <\/a><br \/>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/PWCTaxFactsFiguresEN_2005.pdf\">PWC Tax Facts 2005<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/PWCTaxFactsFiguresFR_2005.pdf\">French <\/a><br \/>\n<a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/PWCTaxFactsFiguresEN_2006.pdf\">PWC Tax Facts 2006<\/a> <a href=\"https:\/\/carleton.ca\/profbrouard\/wp-content\/uploads\/PWCTaxFactsFiguresFR_2006.pdf\">French <\/a><br \/>\n<a href=\"https:\/\/www2.deloitte.com\/global\/en\/services\/tax.html\">Deloitte Country Guides<\/a><\/p>\n<h2>Books<\/h2>\n<p>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":5,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxation \/ Fiscalit\u00e9 - Professor Fran\u00e7ois Brouard<\/title>\n<meta name=\"description\" content=\"(under reconstruction) site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; 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