{"id":358,"date":"2017-07-12T15:55:32","date_gmt":"2017-07-12T19:55:32","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=358"},"modified":"2019-11-20T22:49:39","modified_gmt":"2019-11-21T03:49:39","slug":"taxfisc","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/links\/taxfisc\/","title":{"rendered":"Taxation \/ Fiscalit\u00e9"},"content":{"rendered":"
(under reconstruction)<\/strong> For CPA candidates \/ pour les candidats CPA: Canadian Tax Foundation \/ Fondation canadienne de fiscalit\u00e9 (CTF\/FCF) web site<\/a> International Fiscal Association (IFA) web site<\/a> Canadian Policy Research Networks (1994-2009) web site<\/a> Note on Options to Study taxation in Canada, March 10, 2017, 3p. PDF<\/a><\/p>\n U. Sherbrooke – Chaire en fiscalit\u00e9 et finances publiques (CFFP) web site<\/a> Oxford University Centre for Business Taxation web site<\/a> Canadian Tax Journal \/ Revue fiscale canadienne (CTJ\/RFC) – CTF\/FCF web site<\/a> – (Canada) Income tax Act (ITA) ITA EN<\/a> \/ ITA Regulations<\/a> Canada Revenue Agency (CRA) web site<\/a> \/ web site EN<\/a> Internal Revenue Service (US) web site<\/a> Tax World web site<\/a> Total Tax Solutions web site<\/a> web site<\/a> Deposit Insurance Corporation of Ontario web site<\/a> <\/a> Canadian Institute of Chartered Business Valuators web site<\/a> CAN Income Tax Guide NPO web site EN<\/a> web site<\/a> Mercer (2005) Benefits legislation Canada<\/a> Ernst & Young Guide to Taxation of Canadian Charities CICA 2006 (under reconstruction) site maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES Sprott School of Business, 杏吧原创 University \u2022 Ottawa, Ontario, Canada For CPA candidates \/ pour les candidats CPA: For tax preparation for Taxation CFE \/ Pour pr\u00e9paration de l’EFC web site taxGUIDEfisc Tax Associations – Canada Canadian Tax Foundation \/ Fondation […]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":349,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"\n
\nsite maintained by Fran\u00e7ois Brouard, DBA, FCPA, FCA; Professor and Director, SCSE-CSES
\nSprott School of Business, 杏吧原创 University \u2022 Ottawa, Ontario, Canada<\/p>\n
\nFor tax preparation for Taxation CFE \/ Pour pr\u00e9paration de l’EFC web site taxGUIDEfisc<\/a><\/p>\nTax Associations – Canada<\/h2>\n
\nAssociation de planification fiscale et financi\u00e8re (APFF) web site<\/a>
\nTax Executives Institute (TEI) – Canada Montreal chapter web site<\/a>
\nTax Executives Institute (TEI) – Canada Toronto chapter web site<\/a>
\nTax Executives Institute (TEI) – Canada Vancouver chapter web site<\/a>
\nTax Executives Institute (TEI) – Canadian Income Tax Committee web site<\/a>
\nTax Executives Institute (TEI) – Canadian Commodity Tax Committee web site<\/a><\/p>\nTax Associations – International <\/h2>\n
\nInternational Fiscal Association (IFA) – Canadian branch web site<\/a>
\nInternational Fiscal Association (IFA) – USA branch web site<\/a>
\nInternational Bureau of Fiscal Documentation web site<\/a>
\nTax Executives Institute (TEI) web site<\/a>
\nAmerican Taxation Association (ATA) web site<\/a>
\nNational Tax Association (NTA) web site<\/a>
\nInternational Tax Planning Association web site<\/a><\/p>\nOther Associations<\/h2>\n
\nC.D. Howe Institute web site<\/a>
\nCanadian Payroll Association web site<\/a>
\nCanadian Taxpayers Federation web site<\/a><\/p>\nUniversity programs in taxation
\n\/ Programmes universitaires en fiscalit\u00e9<\/h2>\n\n
\n(Master of Taxation (MTax) web site MTax<\/a>
\nGraduate Diploma in Taxation (GDip) web site GDip<\/a> <\/li>\n
\n(Ma\u00eetrise en fiscalit\u00e9 (M.Fisc.) (45 cr\u00e9dits); Dipl\u00f4me de 2e cycle en fiscalit\u00e9 (30 cr\u00e9dits))<\/li>\n
\nMa\u00eetrise en droit (LL.M.) – option fiscalit\u00e9 (45 cr\u00e9dits) web site LLM<\/a>
\nDipl\u00f4me d\u2019\u00e9tudes sup\u00e9rieures sp\u00e9cialis\u00e9es (D.E.S.S.) en fiscalit\u00e9 (30 cr\u00e9dits web site DESS<\/a><\/li>\n
\nGraduate Diploma in Taxation (Gr. Dip.) (30 credits) web site<\/a>
\nGraduate Certificate in Taxation (Gr. Cert.) (15 credits) web site<\/a> <\/li>\n
\nMaster of Laws (LL.M.) in tax<\/li>\n<\/ul>\nResearch Centres \/ Centres de recherche<\/h2>\n
\nMcGill U – H Heward Stikeman Chair in Tax Law web site<\/a>
\nWaterloo Centre for Taxation in a Global Economy web site<\/a><\/p>\n
\nMastricht Centre for Taxation web site<\/a>
\nNAO – University of Birmingham Tax Centre web site<\/a>
\nUniversity of Cambridge Centre for Tax Law web site<\/a>
\nAmsterdam Centre for Tax Law web site<\/a>
\nUniversity of Birmingham Centre for Tax Governance of the Accountability and Governance Research Cluster web site<\/a>
\nFiscal Research Centre Georgia State University web site<\/a>
\nRossParson Center of Commercial, Corporate and Taxation Law University of Sidney Law School web site<\/a><\/p>\nJournals \/ Revues <\/h2>\n
\nRevue de planification fiscale et financi\u00e8re (RPFF) – APFF web site<\/a>
\nStrat\u00e8ge – APFF web site<\/a>
\nTax Executive – TEI web site<\/a>
\nJournal of the American Taxation Association (JATA) – ATA web site<\/a>
\nJournal of Legal Tax Research (JLTR) – ATA web site<\/a>
\nNational Tax Journal (NTJ) – NTA web site<\/a>
\neJournal of Tax Research web site<\/a>
\n web site<\/a>
\n web site<\/a><\/p>\nCanadian Laws \/ Lois canadiennes <\/strong><\/h2>\n
\n– (Canada) Loi sur l’imp\u00f4t sur le revenu (LIR) LIR FR<\/a> \/ LIR r\u00e8glements <\/a>
\n– (Qu\u00e9bec) Loi sur les imp\u00f4ts (LIQ) LIQ FR<\/a> \/ LIQ R\u00e8glements<\/a>
\n– (Qu\u00e9bec) Taxation Act (LIQ) LIQ EN<\/a> \/ LIQ Regulations<\/a>
\n– (Qu\u00e9bec) Lois et r\u00e8glements appliqu\u00e9s par Revenu Qu\u00e9bec site web FR<\/a>
\n– (Ontario) Income Taxation Act (ITAO) ITAO EN<\/a> \/ ITAO Regulations<\/a><\/p>\nGovernmental Sources<\/h2>\n
\n\/ Agence du revenu du Canada (ARC) web site FR<\/a>
\nCRA all rates web site EN<\/a> \/ ARC tous les taux web site FR<\/a>
\nCRA Tax Publications web site<\/a>
\nCRA Income Tax Folios web site<\/a>
\nCRA IT Bulletin web site<\/a>
\nCRA IC Circular web site<\/a>
\nCRA ATR Rulings (not available anymore) web site<\/a>
\nCRA Tax Schedules web site<\/a>
\nCanada – Department of Finance web site<\/a>
\nCanada – Department of Justice web site<\/a>
\nTax Court of Canada (TCC) \/ Cour canadienne de l’imp\u00f4t (CCI) web site<\/a> \/ site EN<\/a> \/ site FR<\/a>
\nFederal Court of Canada (FCC) \/ Cour f\u00e9d\u00e9rale (CF) web site<\/a> \/ site EN<\/a> \/ site FR<\/a>
\nSupreme Court of Canada (SCC) \/ Cour Supr\u00eame du Canada (CSC) web site<\/a> \/ site EN<\/a> \/ site FR<\/a>
\nCanada – Parliament \/ Parlement (House of Commons \/ Senate) web site<\/a>
\nOntario – Ministry of Finance, Tax Revenue Division web site<\/a>
\nQu\u00e9bec – Minist\u00e8re des Finances web site<\/a>
\nQu\u00e9bec – Revenu Qu\u00e9bec web site<\/a>
\nCanada – Privy Council Office Orders in Council web site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\n
\nInland Revenue (UK) web site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\nTax Sites<\/h2>\n
\nTax and Accounting Sites Directory web site<\/a>
\nCanadian Legal Information Institute (CanLII) web site EN<\/a>
\n\/ Institut canadien d’information juridique (CanLII) web site FR<\/a>
\nCanLII Connects web site EN<\/a> \/ CanLII Connecte web site FR<\/a>
\nTaxEdu, a portal for youth education (European Commission) web site<\/a>
\nLinks CTF\/FCF web site<\/a>
\nTax COOP conference web site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\nTax Terminology<\/h2>\n
\nYahoo Tax Glossary web site<\/a>
\nInvestorWords TaxWords web site<\/a>
\nweb site<\/a>
\nInvestopedia\/Taxopedia web site<\/a>
\nSullivan Consulting – Tax Terms web site<\/a>
\nAustralian Taxation Office web site<\/a>
\nH&R Block Tax Cut web site<\/a><\/p>\n
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\nPersonal Financial Planning<\/h2>\n
\nCanada Deposit Insurance Corporation web site<\/a>
\nInstitut quebecois de planification financiere (IQPF) web site<\/a>
\nEric Brassard web site<\/a>
\nNational Association of Personal Financial Advisors (NAPFA) web site<\/a>
\nTD Waterhouse web site<\/a>
\nFinancial Planners Standards Council web site<\/a>
\nInstitute of Canadian Bankers web site<\/a>
\nCanadian Bankers Association (CBA) web site<\/a>
\nCanadian Investor Protection Fund web site<\/a>
\nChartered Financial Analyst (CFA) web site<\/a>
\nCertified Financial Planner (CFP) web site<\/a>
\nCanadian Association of Financial Planners \/ Association Canadienne des Planificateurs Financiers web site<\/a>
\nFinancial Advisors Association of Canada web site<\/a>
\nInstitute of Advanced Financial Planners (RFP) web site<\/a>
\nCanadian Association of Gift Planners
\n\/ Association canadienne des professionnels en dons planifi\u00e9s web site<\/a>
\nNational Association of Insurance and Financial Advisors (NAIFA) web site<\/a>
\nEquifax web site<\/a>
\nU.Laval. Chaire Groupe Investors en planification financi\u00e8ere web site<\/a>
\nChambre de s\u00e9curit\u00e9 financi\u00e8re web site<\/a>
\nCentre for Financial Services OmbudsNetwork
\n\/ Centre du r\u00e9seau de conciliation du secteur financier web site<\/a>
\nCanada Pension Plan \/ R\u00e9gime de pensions du Canada web site<\/a>
\nR\u00e9gime des rentes du Qu\u00e9bec (RRQ) web site<\/a>
\nFIDO – Australia SEC web site<\/a><\/p>\nBusiness Valuations<\/h2>\n
\n<\/a>
\nInstitute of Business Appraisers<\/a>
\nAmerican Society of Appraisers<\/a><\/p>\n
\nThe Appraisal Foundation web site<\/a>
\nBizComps Business Sale Statistics web site<\/a>
\nBV MarketData web site<\/a>
\nAppraisal Institute of Canada \/ Institut canadien des \u00e9valuateurs web site<\/a>
\nInternational Valuation Standards Committee web site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\nNon-Profit Organization \/ Philanthropy<\/h2>\n
\nCAN Guide d’impot OSBL FR web site<\/a>
\nUS tax web site<\/a>
\nInternational Center for Not-for-Profit Law web site<\/a>
\nNot-for-Profit & Charity Law web site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nVolunteers and the Law<\/a>
\nPIPEDA and Charities and NPOs<\/a>
\nList of Canadian Registered Charities<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nPhilanthropy Tax Institute<\/a>
\nJournal CAN The Philanthropist \/ Le Philanthrope<\/a>
\nUK Institute for Philanthropy<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nPaper Milton Cerny Taxation and Transition .. in Market Economy (2000)<\/a>
\nIMIT Canada Charities vs NPO<\/a>
\nPhilanthropy and the Third Secotr in Asia and the Pacific<\/a>
\nTaxDetective Links NPO<\/a>
\nLinks<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nPaper Miller Thompson Canadian Charities vs NPO (2001)<\/a>
\nPaper Ole Gjems-Onstad Taxation of Charities (IFA 1999)<\/a>
\nArticle Ole Gjems-Onstad Legal Framework and Taxation of Scandinavian NPO (1996)<\/a>
\nCanada\u2019s non-profit information source<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nCharity Village<\/a>
\nCanadian Centre for Philanthropy\/ Imagine Canada<\/a><\/p>\n
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a>
\nweb site<\/a><\/p>\nPapers & Tax Facts<\/h2>\n
\nMercer (2005) Mesures l\u00e9gislatives avantages sociaux Canada<\/a>
\nDeloitte Tax Facts<\/a> French <\/a>
\nPWC Tax Facts 2005<\/a> French <\/a>
\nPWC Tax Facts 2006<\/a> French <\/a>
\nDeloitte Country Guides<\/a><\/p>\nBooks<\/h2>\n
\nA Drache Taxation of Canadian Charities CCH<\/p>\n","protected":false},"excerpt":{"rendered":"