Taxation Glossary


319 pages
Contains Bibliography
ISBN 0-660-55541-7
DDC 336.2'003




Reviewed by Ann Turner

Ann Turner is Financial and Budget Manager at the University of British
Columbia Library.


Significant changes to the Income Tax Act effective in 1989 and the
drafting of the gst legislation quickly rendered the second (1988)
edition of the Taxation Glossary obsolete. This updated third edition
incorporates 285 new terms, an increase of nearly 10 percent. This is
not an index to the Income Tax Act, or even a dictionary of tax terms.
It consists of two lists, one giving the English terminology to be used
in all federal documents, with the French equivalents, and the other
giving the French terminology with the English equivalents. The foreword
suggests that companies and organizations outside the public service
also employ these terms, in the interests of improving communications in
the tax field. Many glossary terms include citations to sections of the
Income Tax Act, the T1 form, the draft gst legislation, or other
documents. These provide the user with a starting point for exploring
the definition or usage of the term, but are not exhaustive references
to the topic.


Bernard, Yolande., “Taxation Glossary,” Canadian Book Review Annual Online, accessed April 23, 2024,