Useful Links

Following are some useful tax resources:

Canada Revenue Agency

• Canada Revenue Agency
• Taxpayer Bill of Rights

Revenu Québec

• Revenu Québec
• Charter of Taxpayers’ and Mandataries’ Rights

Courts

• Tax Court of Canada
• Federal Court
• Federal Court of Appeal
• Cour du Québec

Legislation

• Income Tax Act (Current)
• Income Tax Act (Previous Versions)
• Excise Tax Act (Current)
• Excise Tax Act (Previous Versions)
• Tax Court of Canada Act
• Federal Courts Act
• Interpretation Act
• Income Tax Conventions Interpretation Act
• Canada Evidence Act

Regulations

• Income Tax Regulations (Current)
• Income Tax Regulations (Previous Versions)
• Income Tax Application Rules (“ITAR”)
• Tax Court of Canada Rules (General Procedure)
• Tax Court of Canada Rules (Informal Procedure)
• Federal Courts Rules

Tax Treaties

• A list of the tax treaties that Canada entered into with other countries can be found here.