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Tax Research in the Library

Due to the increasing complexity of the Canadian taxation system, tax research is becoming an integral part of our daily activities. Indeed, only through such research are we able to fully understand, interpret and correctly apply a legal text. However, such an overall understanding of a legal text can only be obtained if research work is professionally conducted. Therefore, the objective of this study is to explain the procedure to be followed in order to bring about a successful tax research.
Part 1 analyses the content of different tax publications to acquaint tax researchers with the numerous "working tools" currently available.
Part 2 proposes a methodological approach to research by which the researcher will be able to rapidly select documents which, in all probability, will meet his/her needs.
Since the primary role of a tax research is to ensure a thorough understanding of a legal text, it is appropriate to begin with the process of adoption of a Bill and become acquainted with the first tax-related research documents.
Aussi disponible en français.
Produced by Revenue Canada. Published by Canadian Government Publishing, 1995.
RV31-46-1995E $24.95

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Last modified: June 7, 2000

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