ARTICLES

Taxation of Internet Commerce - article by Zak Muscovitch

 

CASELAW

Barrons v. Canada - 1997 Federal Court decision involving Revenue Canada Website

 

POLICY PAPERS

Electronic Commerce and Canada's Tax Administration - Revenue Canada's perspective on the taxation of electronic commerce (FRANCAIS)

Electronic Commerce and Canada's Tax Administration - Minister of National Revenue's September 1998 response (FRANCAIS)

 

 

 

Copyright © 1999 Michael A. Geist