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References

A reference is text that mentions another source of information or that refers people to another source of information.

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Use references strategically

References can distract people from the task they are doing. They should then be used sparingly and included only when they provide more clarity or help people complete their task.

Types of references

Legislation

If people don't need to read and understand legislation in order to complete a tax return, then avoid referencing the legislation in the content.

If your content needs you to refer to legislation:

You may use the word Act or Regulation alone if you are referring to only one act in the same text.

If you doubt that your readers will remember what act you are talking about or the length of your content is long, avoid the short form and write the name of the act in full throughout the page.

For more information about when to use abbreviations, acronyms and initialisms, refer to: Short forms.

Example: Referring to 2 pieces of legislation

A person’s employment status directly affects whether they are eligible for employment insurance (EI) benefits under the Employment Insurance Act. This status can also affect how they are treated under other legislation, such as the Canada Pension Plan and the Income Tax Act.

Parts of acts, regulations or policies

When explaining a requirement from an act, regulation or policy, always give a plain-language description. You can link to the act or regulation for the detailed information and legislative description.

For information on writing in plain language, refer to: Plain Language.

Example: Writing a plain language description of part of an act

Write:

For your work to be eligible for SR&ED tax incentives, it must be conducted in Canada and meet both of the following requirements:

  • The work must be conducted for the advancement of scientific knowledge or for the purpose of achieving a technological advancement
  • The work must be a systematic investigation or search that is carried out in a field of science or technology by means of experiment or analysis

Don’t write:

The definition of SR&ED provided in subsection 248(1) of the Income Tax Act not only describes why and how SR&ED is performed, it also describes what work is eligible:

  • Paragraphs (a), (b) and (c) of the definition describe the three categories of eligible work that you can include in your claim;
  • Paragraph (d) lists other work that you can also include in your claim, as long as this work is commensurate with the needs, and directly in support, of the work described in paragraphs (a) to (c) that is performed in Canada; and,
  • Paragraphs (e) to (k) list work that is excluded, and thus, not eligible.
Example: Explaining part of an act

Section 86.1 of the Income Tax Act allows Canadian resident shareholders of foreign corporations to make a special election in respect of certain eligible distributions of spin-off shares. This election is available for qualifying shareholders who are individuals, trusts, and corporations.

Web addresses

If you need to link to a web page within Canada.ca or an external website, refer to: Links.

Forms and publications

When writing instructions for completing a task, sometimes you need to insert a link to guide the person to forms or other documents. Focus on the action they must perform when you create the link.

Don't repeat the name of a form or document in the steps to accomplish a task if the name isn't descriptive.

How to refer to a form or publication for the first time

When you refer to a form, a publication or a folio for the first time, always include:

For guidance on how to include links in your content, refer to: Links.

Second and later references to a form or publication

If you refer to the same publication more than once, use only the descriptor and letter-number identifier in the subsequent references.

If the form or publication is referred to by another term, make sure you state what the term is and how it relates to the official form or publication name. For example, the T1 Income Tax and Benefit Return that is filed when someone died is commonly referred to as the Final Return.

Example: Referring to a form

Write:

As the representative of someone who died, you will need to file a final T1 Income Tax and Benefit Return for the person who died. This return is referred to as the Final Return.

The Final Return is used to report any income and increases in the fair market value of property, investments and belongings up until the date of death, and all credits and deductions the deceased person is entitled to claim. A Final Return must be filed for every person who dies.

Don’t write:

As the representative of someone who died, you will need to file a final T1 Income Tax and Benefit Return for the person who died.

The Final T1 Income Tax and Benefit Return is used to report any income and increases in the fair market value of property, investments and belongings up until the date of death, and all credits and deductions the deceased person is entitled to claim. A final T1 Income Tax and Benefit Return must be filed for every person who dies.

Court cases

You can often refer to court cases simply by the case name, which shows the opposing parties separated by the letter v. Do not put a period after the v.

If there is a link to a case

If there is a link to the court case, link only the case name.

Example: Linking to a court case

Learn more about court decisions regarding third-party penalties:

Supreme Court of Canada: Julie Guindon v Her Majesty the Queen

Canadian Tax Court: Glenn F. Ploughman v Her Majesty the Queen

If there is no link to a court case

If you do not have a link to the court case, provide the information needed for the user to find the case you are referencing.

For detailed court case reference information, refer to the book Canadian Guide to Uniform Legal Citation.

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