Taxation in Canada (English Wikipedia)

The Attorney General for Quebec v Reed [1884] UKPC 44, [1883] 10 AC 141 (26 November 1884), P.C. (on appeal from Canada)
Attorney-General for British Columbia v. Esquimalt and Nanaimo Railway Company and others [1949] UKPC 48, [1950] AC 87 (2 November 1949), P.C. (on appeal from Canada)
Charles S. Cotton and another v The King [1913] UKPC 56, [1914] AC 176; (1913), 15 DLR 283 (PC) (11 November 1913), P.C. (on appeal from Canada)
The Provincial Treasurer of Alberta and another v Clara E. Kerr and another [1933] UKPC 57, [1933] AC 710; [1933] 4 DLR 81 (PC) (27 July 1933), P.C. (on appeal from Alberta)

books.google.com

Breton, Albert (2000-06-05). Selected aspects of the power to tax in the Canadian federation, 1876–1997. Cambridge University Press. ISBN 9780521771337. Retrieved 2013-03-17.
Robert B. Bryce (1986). Maturing in Hard Times: Canada's Department of Finance Through the Great Depression. Institute of Public Administration of Canada. p. 267. ISBN 0-7735-0555-5.
Gillespie 1995, p. 263. Gillespie, Irwin (1995). Tax, Borrow and Spend: Financing Federal Spending in Canada, 1867-1990. Carleton University Press. p. 263. ISBN 0-88629-153-4.
Gillespie 1995, p. 262. Gillespie, Irwin (1995). Tax, Borrow and Spend: Financing Federal Spending in Canada, 1867-1990. Carleton University Press. p. 263. ISBN 0-88629-153-4.
Johnson, J.A. (1974). "Methods of Curbing Local Government Financial Problems: Implications for Urban Government in Canada". In Dickerson, M.O.; Drabek, S.; Woods, J.T. (eds.). Problems of Change in Urban Government. Waterloo: Wilfrid Laurier University Press. p. 162. ISBN 0-88920-089-0.
Albert John Robinson (1973). Public Finance in Canada: Selected Readings. Methuen. p. 262. ISBN 9780458910106. Retrieved 17 March 2013.

canada.ca

Agency, Canada Revenue (2013-01-08). "Income Tax Folio S1-F3-C2, Principal Residence". aem. Retrieved 2020-07-07.

canlii.org

Lawson v. Interior Tree Fruit and Vegetables Committee of Direction, 1930 CanLII 2, {1931} SCR 357 (16 February 1930)
Re Eurig Estate, 1998 CanLII 801 at par. 30, [1998] 2 SCR 565 (22 October 1998)
Ontario English Catholic Teachers' Assn. v. Ontario (Attorney General), 2001 SCC 15 at par. 74, [2001] 1 SCR 470 (8 March 2001)
Westbank First Nation v. British Columbia Hydro and Power Authority, 1999 CanLII 655 at par. 43, [1999] 3 SCR 134 (10 September 1999)
620 Connaught Ltd. v. Canada (Attorney General), 2008 SCC 7 at par. 27, [2008] 1 SCR 131 (29 February 2008)
Confédération des syndicats nationaux v. Canada (Attorney General), 2008 SCC 68, [2008] 3 SCR 511 (11 December 2008)
Canadian Pacific Railway Co. v. Attorney General for Saskatchewan, 1952 CanLII 39 at pp. 251–252, [1952] 2 SCR 231 (30 June 1952)
Allard Contractors Ltd. v. Coquitlam (District), 1993 CanLII 45, [1993] 4 SCR 371 (18 November 1993)
Attorney General of British Columbia v. Canada Trust Co. et al., 1980 CanLII 221, [1980] 2 SCR 466 (27 June 1980), Supreme Court (Canada)

cra-arc.gc.ca

"Ontario transitional tax debits and credits". Canada Revenue Agency. Archived from the original on 2013-05-14. Retrieved 2013-03-17.
"GST/HST rates". Archived from the original on 2013-04-02. Retrieved 2013-04-03.
Agency, Canada Revenue. "Alberta - Canada.ca". www.cra-arc.gc.ca. Archived from the original on 24 June 2017. Retrieved 3 April 2018.
"CRA". cra-arc.gc.ca. 27 November 2019.
"Deemed disposition of property". Archived from the original on 2011-05-13. Retrieved 2009-06-28.
"T4037 - Capital Gains". Archived from the original on 2013-05-13. Retrieved 2013-04-10.
"Net capital losses". Archived from the original on 2013-05-13. Retrieved 2013-04-10.
"Returns for the year of death". Archived from the original on 2013-05-14. Retrieved 2013-04-10.
"Income reported on the T3 Trust Income Tax and Information Return". Archived from the original on 2013-05-14. Retrieved 2013-04-10.
"Amounts paid from an RRSP or RRIF upon the death of an annuitant". Archived from the original on 2013-05-14. Retrieved 2013-04-10.

ctf.ca

Paul LeBreux (1999). "Eurig Estate: Another Day, Another Tax" (PDF). Canadian Tax Journal. 47 (5). Canadian Tax Foundation: 1126–1163. Archived (PDF) from the original on 5 March 2016. Retrieved 12 April 2013.
Maureen Donnelly; Allister W. Young (2011). "Group Relief for Canadian Corporate Taxpayers–At Last?". Canadian Tax Journal. 59 (2). Canadian Tax Foundation: 239–263. Archived from the original on 4 March 2016. Retrieved 16 March 2013.
Satya Poddar; Morley English (1995). "Fifty Years of Canadian Commodity Taxation: Key Events and Lessons for the Future" (PDF). Canadian Tax Journal. 43 (5). Canadian Tax Foundation: 1096–1119. Archived (PDF) from the original on 14 July 2014. Retrieved 17 March 2013.
Wolfe D. Goodman (1995). "Death Taxes in Canada, in the Past and in the Possible Future" (PDF). Canadian Tax Journal. 43 (5). Canadian Tax Foundation: 1360–1376. Archived (PDF) from the original on 23 February 2014. Retrieved 16 March 2013.

doi.org

Breadner, R.W. (1919). "THE CANADIAN BUSINESS PROFITS AND INCOME WAR TAX ACTS: I. The Business Profits War Tax Act". The Bulletin of the National Tax Association. 4 (4). National Tax Association: 93–97. doi:10.1086/bullnattax41785272. JSTOR 41785272. S2CID 232212092.

edmontonjournal.com

"Here's how Alberta's carbon tax works and how it will affect your wallet". edmontonjournal.com. 2 January 2017. Archived from the original on 4 April 2018. Retrieved 3 April 2018.

esjvandam.com

Christopher D. Ryan. "Canada's Excise Tax on Cheques and other Types of Commercial Paper, 1915-1953" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Advances of Money, 1920-1927" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Transfers of Stocks and Bonds, 1920-1953" (PDF). Archived (PDF) from the original on 2013-03-23. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Receipts, 1923-1926" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.

google.ca

books.google.ca

An Act to establish a more equal and just system of Assessment in the several Townships, Villages, Towns and Cities in Upper Canada, S.Prov.C. 1850, c. 67, s. 4

gov.bc.ca

www2.gov.bc.ca

Finance, Ministry of; Division, Revenue. "Employer Health Tax - Province of British Columbia". www2.gov.bc.ca. Retrieved 2020-11-19.

gov.on.ca

fin.gov.on.ca

"Retail Sales Tax". Ministry of Finance (Ontario). Archived from the original on 2013-03-19. Retrieved 2013-03-17.
"Employer Health Tax". Archived from the original on 2013-04-04. Retrieved 2013-04-03.

hrblock.ca

"How should I report my online trading income? - H&R Block". H&R Block. 27 January 2017. Retrieved 9 April 2018.

intuit.ca

turbotax.intuit.ca

"How to Calculate Capital Gains When Day Trading in Canada | 2018 TurboTax® Canada Tips". 2018 TurboTax® Canada Tips. 30 August 2016. Retrieved 9 April 2018.

jstor.org

Breadner, R.W. (1919). "THE CANADIAN BUSINESS PROFITS AND INCOME WAR TAX ACTS: I. The Business Profits War Tax Act". The Bulletin of the National Tax Association. 4 (4). National Tax Association: 93–97. doi:10.1086/bullnattax41785272. JSTOR 41785272. S2CID 232212092.

justice.gc.ca

laws.justice.gc.ca

Branch, Legislative Services. "Consolidated federal laws of canada, Canada Revenue Agency Act". laws.justice.gc.ca. Archived from the original on 12 August 2016. Retrieved 3 April 2018.
Branch, Legislative Services. "Consolidated federal laws of canada, Canada Border Services Agency Act". laws.justice.gc.ca. Archived from the original on 14 August 2016. Retrieved 3 April 2018.

laws-lois.justice.gc.ca

Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1, s. 69(1)

macleans.ca

"The cost of carbon pricing in Ontario and Alberta - Macleans.ca". macleans.ca. 4 January 2017. Archived from the original on 15 April 2018. Retrieved 3 April 2018.

matthewgustavson.ca

"Non-Resident Renting Your Place at Big White? - Matthew Gustavson". matthewgustavson.ca. 29 July 2013. Archived from the original on 11 October 2014. Retrieved 3 April 2018.

news.google.com

"Public Notice: City of Montreal Bylaw No. 1337 - By-Law to impose an Income Tax in the Territory of the City of Montreal and of Certain Municipalities under the control of the Montreal Metropolitan Commission". Montreal Gazette. 30 April 1935. Archived from the original on 12 March 2016. Retrieved 22 March 2013., by virtue of SQ 1934, ch. 112
"The Leader-Post". news.google.com. 19 June 1971. Retrieved 2020-06-17.

osler.com

"Budget Briefing 2013". Osler, Hoskin & Harcourt. 21 March 2013. Archived from the original on 1 May 2015. Retrieved 8 April 2013.

ourfutureourpast.ca

"The Income Tax Act, SA 1932, c. 5". Archived from the original on 2013-04-10. Retrieved 2013-03-18.
"Ultimate Purchasers Tax Act, SA 1936, c. 7". Archived from the original on 2013-04-10. Retrieved 2013-03-17.
"An Act to amend the Ultimate Purchasers Tax Act, SA 1937 (2nd Session), c. 6". Archived from the original on 2013-04-10. Retrieved 2013-03-17.

revenuquebec.ca

"Tables of GST and QST Rates". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
"Contributions to the Québec Pension Plan (QPP)". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
"Québec Parental Insurance Plan (QPIP) Premiums". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
"Contribution to the Workforce Skills Development and Recognition Fund". Archived from the original on 2013-05-12. Retrieved 2013-04-03.
"Compensation Tax for a Financial Institution That Is Not a Corporation". Archived from the original on 2013-05-12. Retrieved 2013-04-03.

semanticscholar.org

api.semanticscholar.org

Breadner, R.W. (1919). "THE CANADIAN BUSINESS PROFITS AND INCOME WAR TAX ACTS: I. The Business Profits War Tax Act". The Bulletin of the National Tax Association. 4 (4). National Tax Association: 93–97. doi:10.1086/bullnattax41785272. JSTOR 41785272. S2CID 232212092.

taxandland.pe.ca

"Revenue Tax Rate History". Department of Finance, Energy and Municipal Affairs (PEI). Archived from the original on 2013-04-12. Retrieved 2013-03-17.

taxcases.ca

"Schwartz v. Canada, [1996] 1 S.C.R. 254". Archived from the original on 2015-05-10. Retrieved 2013-08-19.
"Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336". Archived from the original on 2015-05-10. Retrieved 2013-08-19.
"Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601". Archived from the original on 2015-05-10. Retrieved 2013-08-19.

uottawa.ca

rdo-olr.uottawa.ca

Magnet 1978, p. 500. Magnet, Joseph Eliot (1978). "The Constitutional Distribution of Taxation Powers in Canada". Ottawa Law Review. 10 (3). University of Ottawa: 473–534. Retrieved 8 April 2013.^{[permanent dead link‍]}
Magnet 1978, pp. 500–501. Magnet, Joseph Eliot (1978). "The Constitutional Distribution of Taxation Powers in Canada". Ottawa Law Review. 10 (3). University of Ottawa: 473–534. Retrieved 8 April 2013.^{[permanent dead link‍]}
Magnet 1978, p. 506. Magnet, Joseph Eliot (1978). "The Constitutional Distribution of Taxation Powers in Canada". Ottawa Law Review. 10 (3). University of Ottawa: 473–534. Retrieved 8 April 2013.^{[permanent dead link‍]}

uregina.ca

esask.uregina.ca

"Taxation". Encyclopedia of Saskatchewan. Archived from the original on 2013-05-25. Retrieved 2013-03-17.

walrusmagazine.com

John Sewell (April 2011). "Letter". The Walrus. Archived from the original on 2013-05-16. Retrieved 2013-03-18.

web.archive.org

Branch, Legislative Services. "Consolidated federal laws of canada, Canada Revenue Agency Act". laws.justice.gc.ca. Archived from the original on 12 August 2016. Retrieved 3 April 2018.
Branch, Legislative Services. "Consolidated federal laws of canada, Canada Border Services Agency Act". laws.justice.gc.ca. Archived from the original on 14 August 2016. Retrieved 3 April 2018.
"Ontario transitional tax debits and credits". Canada Revenue Agency. Archived from the original on 2013-05-14. Retrieved 2013-03-17.
"Taxation". Encyclopedia of Saskatchewan. Archived from the original on 2013-05-25. Retrieved 2013-03-17.
originally a Revenue Tax charged on a select list of supplies, replaced by a more general retail sales tax in 1967 - Ontario Committee on Taxation. Vol. III. 1967. pp. 212–213. Archived from the original on 2016-03-12. Retrieved 2016-02-26.
"Retail Sales Tax". Ministry of Finance (Ontario). Archived from the original on 2013-03-19. Retrieved 2013-03-17.
"Revenue Tax Rate History". Department of Finance, Energy and Municipal Affairs (PEI). Archived from the original on 2013-04-12. Retrieved 2013-03-17.
"GST/HST rates". Archived from the original on 2013-04-02. Retrieved 2013-04-03.
"Tables of GST and QST Rates". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
Report of the Ontario Committee on Taxation. Vol. III. 1967. p. 249. Archived from the original on 2016-03-12. Retrieved 2016-02-26.
Paul LeBreux (1999). "Eurig Estate: Another Day, Another Tax" (PDF). Canadian Tax Journal. 47 (5). Canadian Tax Foundation: 1126–1163. Archived (PDF) from the original on 5 March 2016. Retrieved 12 April 2013.
Pontifex, Brian (1917). The Income War Tax Act, 1917, with explanations by the Minister of Finance and Instructions from the Finance Department. Toronto: Carswell. Archived from the original on 2016-01-22. Retrieved 2016-04-08.
John Sewell (April 2011). "Letter". The Walrus. Archived from the original on 2013-05-16. Retrieved 2013-03-18.
"Public Notice: City of Montreal Bylaw No. 1337 - By-Law to impose an Income Tax in the Territory of the City of Montreal and of Certain Municipalities under the control of the Montreal Metropolitan Commission". Montreal Gazette. 30 April 1935. Archived from the original on 12 March 2016. Retrieved 22 March 2013., by virtue of SQ 1934, ch. 112
Agency, Canada Revenue. "Alberta - Canada.ca". www.cra-arc.gc.ca. Archived from the original on 24 June 2017. Retrieved 3 April 2018.
"Schwartz v. Canada, [1996] 1 S.C.R. 254". Archived from the original on 2015-05-10. Retrieved 2013-08-19.
"Hickman Motors Ltd. v. Canada, [1997] 2 S.C.R. 336". Archived from the original on 2015-05-10. Retrieved 2013-08-19.
"Canada Trustco Mortgage Co. v. Canada, [2005] 2 S.C.R. 601". Archived from the original on 2015-05-10. Retrieved 2013-08-19.
Maureen Donnelly; Allister W. Young (2011). "Group Relief for Canadian Corporate Taxpayers–At Last?". Canadian Tax Journal. 59 (2). Canadian Tax Foundation: 239–263. Archived from the original on 4 March 2016. Retrieved 16 March 2013.
"Budget Briefing 2013". Osler, Hoskin & Harcourt. 21 March 2013. Archived from the original on 1 May 2015. Retrieved 8 April 2013.
"Non-Resident Renting Your Place at Big White? - Matthew Gustavson". matthewgustavson.ca. 29 July 2013. Archived from the original on 11 October 2014. Retrieved 3 April 2018.
"Employer Health Tax". Archived from the original on 2013-04-04. Retrieved 2013-04-03.
"Contributions to the Québec Pension Plan (QPP)". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
"Québec Parental Insurance Plan (QPIP) Premiums". Archived from the original on 2013-05-15. Retrieved 2013-04-03.
"Contribution to the Workforce Skills Development and Recognition Fund". Archived from the original on 2013-05-12. Retrieved 2013-04-03.
"Compensation Tax for a Financial Institution That Is Not a Corporation". Archived from the original on 2013-05-12. Retrieved 2013-04-03.
Satya Poddar; Morley English (1995). "Fifty Years of Canadian Commodity Taxation: Key Events and Lessons for the Future" (PDF). Canadian Tax Journal. 43 (5). Canadian Tax Foundation: 1096–1119. Archived (PDF) from the original on 14 July 2014. Retrieved 17 March 2013.
"Here's how Alberta's carbon tax works and how it will affect your wallet". edmontonjournal.com. 2 January 2017. Archived from the original on 4 April 2018. Retrieved 3 April 2018.
"The cost of carbon pricing in Ontario and Alberta - Macleans.ca". macleans.ca. 4 January 2017. Archived from the original on 15 April 2018. Retrieved 3 April 2018.
Christopher D. Ryan. "Canada's Excise Tax on Cheques and other Types of Commercial Paper, 1915-1953" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Advances of Money, 1920-1927" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Transfers of Stocks and Bonds, 1920-1953" (PDF). Archived (PDF) from the original on 2013-03-23. Retrieved 2013-04-05.
Christopher D. Ryan. "Canada's Excise Tax on Receipts, 1923-1926" (PDF). Archived (PDF) from the original on 2013-05-15. Retrieved 2013-04-05.
Wolfe D. Goodman (1995). "Death Taxes in Canada, in the Past and in the Possible Future" (PDF). Canadian Tax Journal. 43 (5). Canadian Tax Foundation: 1360–1376. Archived (PDF) from the original on 23 February 2014. Retrieved 16 March 2013.
"Deemed disposition of property". Archived from the original on 2011-05-13. Retrieved 2009-06-28.
"T4037 - Capital Gains". Archived from the original on 2013-05-13. Retrieved 2013-04-10.
"Net capital losses". Archived from the original on 2013-05-13. Retrieved 2013-04-10.
"Returns for the year of death". Archived from the original on 2013-05-14. Retrieved 2013-04-10.
"Income reported on the T3 Trust Income Tax and Information Return". Archived from the original on 2013-05-14. Retrieved 2013-04-10.
"Amounts paid from an RRSP or RRIF upon the death of an annuitant". Archived from the original on 2013-05-14. Retrieved 2013-04-10.