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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