IRS
Market Segment Specialization Program Includes
Audit Techniques Guides which contain examination techniques, common and
unique industry issues, business practices, industry terminology and other
information to assist examiners in performing examinations.
Income
Tax Act (Department of Justice)
Searchable Income Tax Act ( R.S.C.
1985, c. 1 (5th Supp.) ) Also includes: Income
Tax Regulations, Proclamation
Fixing Valuation Days, Related
instruments information (from the consolidated Index of statutory
instruments) and Coming
into force information (from the Table of public statutes and responsible
ministers). BC
Company Act [RSBC
1996] Chapter 62, Updated to May 14, 2001. Also includes: Historical
Table, Table
of Legislative Changes, Company
Act Regulations, and Limited
Liability Companies Regulation.
Office
of the Auditor General of Canada The
Auditor General's Office is an independent audit office serving Parliament.
It conducts independent audits and studies, most notably the Annual
Auditor General's Report, which provides objective information, advice,
and assurance to Parliament and government on its programs and services
spending.
CCH
Canadian CCH
Canadian
publishes a variety of tax, financial planning, human resources, business,
and law books, serials, and software in both French and English. Carswell Carswell
publishes
books, serials, and software on Canadian Business, Finance, and Law. Tax
Analysts Founded
in 1970, Tax Analysts is a US non-profit publisher of tax information in
print and electronic formats and provides a forum for discussion of a
variety of tax issues.
Canada
Customs and Revenue Agency (CCRA) Tax
information from Canada Customs & Revenue Agency. Information for
the following: Businesses,
Individuals,
International
and non-residents, Charities,
Non-profit
organizations, Registered
plans, Trusts,
Technical
publications or view the CCRA
Sitemap. Canada
Customs and Revenue Agency (CCRA) - Forms and Documents The
Canada Customs Revenue Agency (CCRA) website gives you on-screen access to
many forms and publication. Canada
Customs and Revenue Agency (CCRA) - News Releases, Fact Sheets, Speeches and
Tax Tips The
Canada Customs and Revenue Agency (CCRA) offers one-stop access to news
releases, fact sheets, and speaking notes for speeches made by the Minister.
Internal
Revenue Service (IRS) Searchable
forms and topics for Individuals,
Businesses, Tax
Professionals, and Charities
& Non-Profits. Tax
and Accounting Sites Directory Comprehensive
index of web-based tax and accounting resources maintained by a University
professor.
Canadian
Tax Foundation (CTF)
The
Canadian Tax Foundation provides the public and Canadian Governments
with tax research regarding current taxation and government finance
problems.
C.D.
Howe Institute
Formed
in 1973, the C.D. Howe Institute has “a reputation as Canada's most
respected independent, nonprofit, economic and social policy research
institution. Governments, the media, and Canadians in every region look to
the Institute to provide balanced, well-reasoned, and comprehensible
analysis of issues of national interest”, including taxation.
International
Bureau of Fiscal Documentation (IBFD)
The
International Bureau of Fiscal Documentation (IBFD) is an independent,
non-profit research and educational foundation, established under the laws
of the Netherlands in 1938 by the founders of the International Fiscal
Association.
International
Fiscal Association
The
International Fiscal Association is a leading world-wide organization
dealing with matters of international taxation.
OECD
- Taxation
OECD's
taxation work covers a broad range of activities, including tax evasion,
harmful tax practices, electronic commerce and environmental taxes
Status
of International Tax Treaty Negotiations
Finance
Canada’s links to the status of negotiations for various international tax
treaties.
IRS
United States Tax Treaties
Complete
text of Income Tax Treaties.
Technical
Information - Tax - Income Tax
Advance
Income Tax Rulings (ATRs)
These
rulings state CCRA's position through the discussion of various
situations.
Delegation
of Ministerial powers, duties, and functions
Links
to the Acts that authorize CCRA officials to exercise powers or perform
duties and functions of the Minister of National Revenue.
Excise
Provides
links to: the Act Review, Notices, Duty circulars, Taxes and special levies,
ED-INDEX, NEWPUB GST/HST, and PRIER.
Federal
Budget (Department of Finance)
The
Department of Finance's Federal Budget 2001 site features links to an
Overview, Budget Speech, Budget in Brief, Budget Plan, Budget Themes, and
Budget Topics. Documents are presented in a variety of formats, which
include HTML, LiveCast, and Plain Text.
GST/HST
Links
provided for: Memos, the Memoranda Series, Notices, Policy Papers,
Technical Information Bulletins, Regulations under the Excise Tax Act,
NEWPUB GST/HST, and PRIER.
Income
Tax Information Circulars (ICs)
ICs
discuss administrative
procedures relating to the Income Tax Act, give the contribution
provisions of the Canada Pension Plan, and announce changes in
organization, personnel, administrative developments, and operating programs
of the CCRA.
Income
Tax Interpretation Bulletins (ITs)
ITs
provide CCRA interpretations
of specific sections of the Income Tax Act. Changes to the
Income Tax Act are also announced , including the effective date of those
changes.
Newsletters
produced by the Policy & Legislation Branch to provide current
information on a wide variety of topics.
Provides
links to CCRA's latest Information Circulars, Income Tax News, Corrections
sheets, and Interpretation Bulletins.
Technical
Information
- Tax - GST/HST
GST
Memoranda
GST/HST
Memoranda Series
GST/HST
Notices
GST/HST
Policy Statements
GST/HST
Technical Information Bulletins
(TIBs)
Regulations
under the Excise Tax Act:
Excise
and GST/HST Publication List.
Prescribed
Rates of Interest List
GST/HST
and Electronic Commerce
Technical
Information -
Tax - Excise
Excise
Duty
Provides
links to the Excise Act, Bill C-47, Excise Duty contacts, Excise Duty
Circulars, Excise Duty Forms and Returns, Excise Duty Rates, Regulations
under the Excise Act, Excise notices, Excise Duty Policy Statements, Excise
and GST/HST Publication List.
Excise
Taxes and Special Levies
Technical
information found here includes Excise tax rates, ET/SL memoranda, ET/SL
notices, Policy Statements, Excise
GST News, Excise and GST/HST Publication List and Whos’s who/Contact us
link.
Delegation
of Ministerial powers, duties and functions
Links
to acts and statutory instruments that authorize CCRA officials to exercise
powers or perform duties and functions of the Minister of National Revenue.
Department
of Finance - Budget
Info
Includes
Budget Plan, Budget in Brief, News Releases, Notice of Ways and Means
Motions (NWMM), Technical Notes, Budget Papers
and
Budget Speeches for years from 1995
to current.
Media
Room
The
Media Room link includes News Releases from 1995 to current.
Australia
Taxati
on Institute of Australia (TIA)
Australia’s
premier independent taxation organisation representing the interests and
opinions of more than 11,000 specialist practitioners. Taxation Institute
members include a comprehensive cross section of leading accountants,
lawyers, tax agents, managers and academics.
Tax
and Accounting Sites Directory
Comprehensive
index of web-based tax and accounting resources maintained by a University
professor.
U.S.A.
Internal
Revenue Service (IRS)
Searchable
forms and topics for Individuals,
Businesses,
Tax
Professionals, and Charities
& Non-Profits
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