Research Guides: Accounting: Legislation

Legislation

Along with following professional standards, accountants work within the regulations of governments. The following resources are the most common places to find legislation and legal resources related to accounting work and topics.

Bankruptcy

Legislation (Office of the Superintendent of Bankruptcy Canada)
- Bankruptcy & Insolvency Act
- Companies' Creditors Arrangement Act
CCAA Records List
A list of all companies that have been granted protection under the Companies' Creditors Arrangement Act (CCAA) since September 18, 2009.

S&P Capital IQ This link opens in a new window
- Contains financial data, analytics and research.
- Combines deep information on companies, markets and people worldwide with robust tools for analysis, idea generation and workflow management.
- Covers equities, fixed income, capital structure, credit ratings, transactions, private equity, ownership, macroeconomics and commodities.
- NOTE: Brock students, faculty, and staff must register individually as a New User using their Brock University email address & follow the directions to complete self-registration.
- Permitted Uses

Global Insolvency Law Database (The World Bank)
The Global Insolvency Legislation Resource provides links to many of the world’s insolvency and related legislation.

Business Law

CanLii This link opens in a new window
- A non-profit organization managed by the Federation of Law Societies of Canada to make Canadian law accessible for free on the Internet.
- Terms of Use from Publisher Site
LawSource This link opens in a new window
- Canadian case law and legislation from all Canadian jurisdictions and selected articles and commentary from sources published by Carswell.
- Includes Index to Canadian Legal Literature, Canadian Abridgment, and Canadian Encyclopedic Digest.
- Permitted Uses
Nexis Uni This link opens in a new window
- International news, business, and legal sources
- Includes Company Dossier module for detailed company information and Shepard's Citations for federal and state court cases back to 1789
- Permitted Uses

Taxation

Income Tax Act
Technical Tax Information (Canada Revenue Agency)
This page provides links to technical information and publications related to GST/HST, income tax, excise duties, excise taxes and other levies, and fuel charge.

Nexis Uni This link opens in a new window
- International news, business, and legal sources
- Includes Company Dossier module for detailed company information and Shepard's Citations for federal and state court cases back to 1789
- Permitted Uses