Do you ever want to look up and read legislation (passed by Parliament or a provincial legislature), or Court cases that you have read about, whether in this newsletter or elsewhere? Here is a useful and free Web site to know about: canLii.org.
CanLII is the Canadian Legal Information Institute, a project of Canada’s law societies. It provides free and very efficient access to virtually all of Canada’s legislation, regulations and case law. You can search by title or case name, or search the full text of all the documents or a subset of them (e.g., just Tax Court of Canada cases, or just your province’s legislation).
Federal legislation is also available on laws.justice.gc.ca, but CanLII is somewhat easier to use.
Of course, if you are trying to read complex legislation such as the Income Tax Act, it is almost impossible to understand on its own, without the annotations and explanations that are provided by the publishers of the commercial editions, such as Thomson Reuters’ Practitioner’s Income Tax Act.