Understand what changes.
And what does not.

Start with the document

Legislative changes, administrative guidance and court decisions have different effects. Each analysis links to the material on which it relies.

Define the scope

Conditions, exceptions and dates matter as much as the rule. A conclusion reached in one situation does not become a universal answer merely because it has been published.

Keep open questions visible

A proposal is not presented as enacted law. A signature is not treated as proof that a treaty has taken effect. Source dates are not substituted for publication dates of our analyses.

Two languages, the same analyses

Read GEOTAX News in English or French. The language selector opens the same page in the other language. Each English analysis links to its French original.

Source titles and official documents retain their original languages. The source directory is generated from the citations in the articles, rather than from a list of potential connectors.

General information

These analyses provide general information. Examining an individual situation requires its facts and the applicable texts.