The following pages include selected online sources recommended for research and assignments in Commerce:
Canada Revenue Agency
Available online are tax forms, guides and pamphlets, notices, memoranda, advance income tax rulings, information circulars, interpretation bulletins, technical news, tax rates and more. Links to the Income Tax Act and Regulations and provincial Dept. of Finance sites.
Canadian Academic Accounting Association (CAAA)
Links to Canadian university accounting programs, professional organizations and Canadian government accounting-related sites.
Accounting Research Network (ARN)
Part of the Social Science Research Network, this is a database of abstracts describing working papers in Accounting. Some papers are available in full text. The other databases in SSRN (on financial economics, management research, etc.) can also be browsed separately from this page or searched together in the SSRN eLIbrary Database.
Chartered Professional Accountants Canada (CPA)
(Formerly the Canadian Institute of Chartered Accountants.) Has information on new and revised standards, and links to the websites of other accounting associations in Canada and around the world.
For online access to the CPA Canada Handbook -- Accounting see CPA Canada Standards and Guidance Collection:
Climate Disclosure Standards Board (CDSB). An international consortium of business and environmental NGOs that has created a framework for incorporating climate change and environmental information in mainstream financial reports. It is used by hundreds of companies worldwide.
Task Force on Climate-Related Financial Disclosures. Established by the international Financial Stability Board to develop recommendations for more effective climate disclosures: information that will help investors and others understand how reporting organizations think about and assess climate-related risks and opportunities. (The FSB is an international body of senior policy makers including ministers of finance, central banks, regulatory authorities, etc. for the G20 countries, financial centres, and bodies like the European Commission.)