Legal Research Basics

For resources on Australian tax law, go to the Taxation resource guide.

Canadian cases and legislation can be found on CanLII.

The principal Act is the Income Tax Act , RSC 1985, (5th Supp) c1.

Hein Online contains the Canada Supreme Court Reports and the Revised Statutes of Canada.

Websites

• Canada Revenue Agency
• Canadian Tax Foundation
• Department of Finance Canada

  Oversees the development of tax law and other measures, including legislation governing banks and other federal financial institutions.

• Department of Justice: Income Tax Act

  Includes regulations made under the Act and amendments not in force.

New Zealand Legislation is the official NZ legislation site.

Cases and legislation can also be found on NZLII.

The New Zealand Law Reports are available from Lexis Advance Pacific.

CPA Australia: New Zealand contains tax checklists, sample taxation letters and information on practising and auditing in New Zealand.

An excellent guide to UK taxation is Oxford LibGuides: Tax law from Oxford University Library.

The official site for UK legislation is legislation.gov.uk.

ICLR Online contains the Law Reports including Appeal Cases (AC), Chancery (Ch), Queen's Bench (QB) and King's Bench (KB), and the Weekly Law Reports (WLR).

Cases and legislation can also be found on BAILII.

An excellent guide to US taxation is Federal Tax Research: Outline & Guide Information from the New York University Law Library.

Cases and legislation are available from the Legal Information Institute (LII).

Lexis Advance US and Thomson Reuters Westlaw have extensive coverage of US cases, legislation and commentary.