|
Tax Publications
(published by Carswell / Thomson Reuters 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 58th 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
Stikeman Income Tax Act (contributing editor since
1989). Comprehensive consolidated Income Tax Act, including extensive annotations.
Department of Finance Technical Notes: Income Tax
(currently 32nd 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 (22-volume loose-leaf commentary
on the GST and HST, updated twice-monthly since 1991; also available online on Taxnet Pro and on monthly DVD as GST Partner). The leading publication on the GST, with 12
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 42nd 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 through fall 2019, with a headnote and David Sherman's detailed editorial comment (case comment) on
each case.
GST Memoranda, Bulletins, Policies & Info Sheets (currently 27th
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 1992-2019). 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 No longer updated, this was a comprehensive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)
|
|
|