EY's Guide to Tax Research and Writing, 9th Edition (PDF eBook)
EY's Guide to Tax Research and Writing, 9th Edition (PDF eBook)
Learn the tax research process, how laws are enacted, and how to communicate your findings to clients. This guide is designed for accountants, lawyers, and other professionals in various areas of practice who have a basic familiarity with Canadian income tax concepts and principles. Updates to the guide reflect the growing role of artificial intelligence (AI) and technology in tax practice, while emphasizing that professional judgment remains central to the tax research process. New guidance addresses the appropriate use of AI-assisted research tools, the risks of relying on unverified or hallucinated outputs, and the need to independently confirm authorities and citations, along with best practices for transparency, review, and validation.
Key features
Key features
AI in tax practice: Guidance on the appropriate use of AI-assisted research tools, including risks and best practices, as well as considerations related to emerging issues, such as judicial expectations around AI-generated court materials.
Tax research process: Step-by-step guidance through the tax research process, from establishing facts to communicating findings.
Legislative primer: Detailed explanation of how tax laws are enacted at federal and provincial levels.
Effective communication: Strategies for effectively communicating research findings to clients.
Content
Content
Table of contents:
Chapter 1 – Overview
Chapter 2 – Establishing the facts
Chapter 3 – Determining the issues
Chapter 4 – Investigating sources of tax research
Chapter 5 – Evaluating authoritative sources and reaching conclusions
Chapter 6 – Communicating your findings
Chapter 7 – Reading the Income Tax Act and regulations
Appendix 1 – Legislation
Appendix 2 – Summary of tax research process
Additional information
Additional information
Language: Publication available in English only.
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