Tax Book is a free resource intended to give a broad overview of income taxation in Canada, as applicable to individuals. It is by no means a comprehensive resource.
Tax Book also provides an overview of the tax dispute process, including how to challenge a tax reassessment, institute an appeal before the Tax Court of Canada, apply for judicial review before the Federal Court, or appeal a judgment to the Federal Court of Appeal.
Although Tax Book was written in simple terms, don’t be mistaken. Canada’s tax system is complex. In addition to the provisions in the Income Tax Act and Regulations (and other legislation), there is a vast body of case law that interprets those provisions. What you see here is only the tip of the iceberg. There are just too many rules, subtleties and exceptions to address them all. And to top this off, the law keeps changing!
Tax Book is a work in progress. I will try to add content and improve the site when I have time. If you are a tax professional and see an error, please don’t hesitate to contact me.
Why Tax Book?
I was a tax counsel at the Department of Justice for over 6 years and represented the Canada Revenue Agency on several matters. During my tenure working at the Department of Justice, I dealt with many self-represented litigants who were unaware of their rights or the steps involved in tax litigation. Tax Book is an attempt at reaching out to as many people as possible and present you with an overview of the process so you can put things in perspective.
*** Do not rely solely on Tax Book. Always go back to the relevant provisions of the Income Tax Act & Regulations, the rules of procedure and the case law. If you need help, reach out to a tax professional.