Tax Origins Library
Tax Origins Library
Trace the evolution of Canada's Income Tax Act with confidence. Tax Origins Library is an exclusive EY online research resource that provides access to complete, consolidated annual federal Income Tax Acts dating back to 1917. Designed for tax professionals, legal practitioners, academics, and researchers, the library makes it easy to identify the origin of legislative provisions, review historical versions of the Act, and understand how tax legislation has evolved over time.
Read full details. Check out the Tax Origins Library fact sheet.
Key features
Key features
- Access complete, consolidated annual federal Income Tax Acts from 1917 onward.
- Trace the origin and legislative history of any Income Tax Act provision.
- View how specific provisions appeared in any given year.
- Search and compare historical versions of legislative provisions.
- Access individual amending bills and related Finance explanatory notes.
- Utilize tables of concordance and historical tax rate tables.
- Benefit from EY's expert historical tracing, including pre-1971 provision renumbering
Content
Content
Tax Origins Library includes a comprehensive collection of historical Income Tax legislation and supporting reference materials, including:
- Consolidated annual federal Income Tax Acts since 1917.
- Individual amending bills.
- Department of Finance explanatory notes for enacted amending bills.
- Tables of concordance.
- Historical tax rate tables.
- Linked historical legislative research tools for efficient navigation and comparison.
Additional information
Additional information
Language: Available in English only.
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You must hold an initial office license to purchase an additional user license, where applicable.
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