Tax Publications

(published by Carswell except where otherwise noted)

 
  • Income Tax Research (1989) (Now out of stock, replaced by Canadian Tax Research.)
  • Canadian Tax Research, A Practical Guide (2nd ed. 1994, 3rd ed., 1997; now updated by a different author), A book for students and junior tax practitioners, explaining how the components of tax law are created, how to understand and use them, and how to use all the various sources of tax materials, both paper and electronic.
  • The Practitioner's Income Tax Act The leading paper edition of the Income Tax Act (currently 50th edition), now used by the vast majority of Canadian tax specialists. Also published in French as La Loi du practicien - Loi de l'impôt sur le revenu (currently 34th edition)
  • Stikeman Income Tax Act (contributing editor since 1989). Comprehensive consolidated Income Tax Act, including extensive annotations.
  • Department of Finance Technical Notes: Income Tax (currently 28th edition). Consolidated and annotated compilation of virtually everything Finance has said about the Act over 60 years. including Technical Notes, press releases and budget papers.
  • Canada GST Service (21-volume loose-leaf commentary on the GST and HST; updated twice-monthly). The leading publication on the GST, with 11 full volumes of detailed section-by-section commentary plus 10 volumes of government-created material.
  • GST & HST Times newsletter (twice-monthly). Newsletter for Canada GST Service subscribers, with the latest on what's happening in the GST.
  • The Practitioner's Goods and Services Tax, Annotated with Harmonized Sales Tax (currently 34th edition). Consolidation of the GST/HST legislation and regulations, with David Sherman's detailed annotations and a comprehensive Topical Index.
  • Canada GST Cases (monthly). All GST or HST-related court decisions since the inception of the GST in 1991, with a headnote and David Sherman's detailed editorial comment (case comment) on each case.
  • GST Memoranda, Bulletins, Policies & Info Sheets (currently 23rd edition). Fully annotated copies of all the Canada Revenue Agency's GST and HST publications, including Policy Statements and recent Notices.
  • GST & HST Case Notes newsletter (monthly). Newsletter for Canada GST Cases subscribers, with editorial comments on the current month's cases.
  • Quebec Sales Tax Service (3-volume loose-leaf service, 1992-94). No longer updated, this was a comprehensive commentary on the QST.
  • QST Times newsletter (monthly, 1992-94). Newsletter for Quebec Sales Tax Service subscribers.
  • The Practitioner's Ontario Taxes, Annotated (1996-2000). Fully annotated consolidation of twelve Ontario taxing statutes and their regulations, with twelve comprehensive topical indexes.
  • Taxes, Health & Disabilities (1995). Comprehensive but readable explanation of the income tax and GST treatment of health care issues including medical expenses, the disability credit and disability income sources.
  • GST & Commodity Tax newsletter (monthly, editor from 1996 to 2000). Topical issues of importance in GST, provincial sales tax, commodity taxes, customs and international trade.
  • The Lawyer's Guide to Income Tax and GST/HST (2017 Edition). Topically oriented handbook for lawyers who do not specialize in tax but who can't avoid coming across tax issues peripheral to their practice. Published from 1996-2002 as a looseleaf binder under the title Tax for Non-Tax Lawyers, and from 2003-2009 as the softcover title Basic Tax and GST Guide for Lawyers.
  • Wrongful Dismissal (author of Chapter 8, "Tax Considerations"). Chapter explaining the income tax and GST/HST aspects of being fired -- for both employer and employee.
  • Basic Income Tax Law, computer-assisted instruction course and transcript, The Law Society of Upper Canada, 1983, updated through 2000.
  • Tax Aspects of Advising the Small Business, computer-assisted instruction course and transcript, The Law Society of Upper Canada, 1988-92. Co-authored with Vern Krishna.
  • "GST and FST New Housing Rebates", in GST Bible for Real Estate Transactions:  Practice, Problems and Precedents, Canadian Bar Association—Ontario, Continuing Legal Education program, June 9, 1992, tab 4.
  • "Till Tax Do Us Part:  The New Definition of 'Spouse'", Proceedings of the Forty-Fourth Tax Conference, 1992 Conference Report, Canadian Tax Foundation, 1993.
  • "Tax-Included Pricing for HST — Are We There Yet?", 57(4) Canadian Tax Journal 839-856 Canadian Tax Foundation, 2009.
  • "GST and Land Transfer Tax Issues in Real Estate Law", in Real Estate Law, Canadian Bar Association—Ontario, 1996 Annual Institute of Continuing Legal Education, January 1996.
  • "Selected GST Issues and Case Law Affecting Real Estate Practitioners", in Real Estate Law, Canadian Bar Association—Ontario, 1995 Annual Institute of Continuing Legal Education, February 1995.
  • "Recent Income Tax and GST Developments: The Pace Never Slows", in Operation Update 96, Canadian Bar Association—Ontario, September 20, 1996, tab 7.
  • "Transfers of Property — GST Issues", and "Real Estate Transactions — GST Issues", in Tax for the General Practitioner, Canadian Bar Association—Ontario, 1998 Annual Institute of Continuing Legal Education, January 1998, tabs 3 and 5.
  • "GST Aspects of Shareholder-Corporation Dealings", and "GST Aspects of Civil Litigation", in Tax Tips for the General Practitioner, Canadian Bar Association--Ontario, 1999 Annual Institute of Continuing Legal Education, January 1999, Binder 1 tab 5 and Binder 2 tab 2.
  • "A Potpourri of GST Issues: Real Estate Traps, GST Assessments and Litigation Settlements", in Tax Tips for the General Practitioner, Canadian Bar Association--Ontario, 2000 Annual Institute of Continuing Legal Education, January 2000, tab 5.
  • "Sales Tax Pitfalls: GST, PST and Land Transfer Tax Traps Affecting Small Businesses", in Taxes: Big Issues for Small Businesses (and Their Advisors), Canadian Bar Association--Ontario, 2001 Annual Institute of Continuing Legal Education, February 2001, tab 4.


  • Computer Science and Other Publications

     
  • Sorting Out Sorting, half-hour computer-generated educational film, University of Toronto, 1981.
  • "Interactive Computers and Legal Problem Solving", 15 Law Society of Upper Canada Gazette 368-395 (December 1981).
  • "Computer-Assisted Instruction for the Bar Admission Course", research study, The Law Society of Upper Canada, July 1982. Published in 2(1) Journal of Professional Legal Education, Australia, July 1984.
  • "Towards a Comprehensive User Interface Management System", Proceedings of the 1983 SIGGRAPH conference, 17(3) Computer Graphics 35-42. Written jointly with M.R. Lamb and W. Buxton.
  • "Computer-assisted instruction: a new mechanism for delivering continuing legal education", Law Society of Upper Canada, Planning for the Law Office of the Future, May 1984.
  • "How CAI helps 'clone' the teacher", 10(1) CIPS Review 14-16 (Jan.-Feb. 1986).
  • Blueprint for a Computer-Based Model of the Income Tax Act of Canada, LL.M. (Master of Laws) thesis, Osgoode Hall Law School, York University, September 1986.
  • "A PROLOG Model of the Income Tax Act of Canada", Proceedings of the First International Conference on Artificial Intelligence and Law (ICAIL'87), ACM SIGART, May 1987.
  • "Computer-Assisted Instruction and Examination at the Law Society of Upper Canada", Proceedings of the National Educational Computing Conference (NECC'87), ICCE, June 1987.
  • Section 85 Rollover Document Model, Legalware Inc, 1988. (Combined expert system and document model.)
  • "High-Tech Teaching", Canadian Lawyer, March 1989, p.34.
  • "Expert Systems and ICAI in Tax Law:  Killing Two Birds with One AI Stone", Proceedings of the Second International Conference on Artificial Intelligence and Law (ICAIL'89), ACM SIGART, June 1989.
  • "Reasoning in Income Tax Through Logic Programming", in Bennun & Narayanan (eds.), Law, Computers and Artificial Intelligence, Ablex Publishing, 1991.
  • "Oyfhodeven kinder mit yidish: vi azoy s'iz bay unz", in Yungtruf, No. 76-77 (August-December 1992), pp. 8-9. (Paper written in Yiddish)