The British Nationality Act as a logic program
Communications of the ACM
Expert systems and ICAI in tax law: killing two birds with one AI stone
ICAIL '89 Proceedings of the 2nd international conference on Artificial intelligence and law
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Checking Existing Requirements for Compliance with Law Using a Production Rule Model
RELAW '09 Proceedings of the 2009 Second International Workshop on Requirements Engineering and Law
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A well-founded ontological framework for modeling personal income tax
Proceedings of the Fourteenth International Conference on Artificial Intelligence and Law
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The use of computers in Canadian tax planning has until now been concentrated on numerical analysis. The computer is indeed an excellent tool for calculating tax effects where the legal results of transactions are known. However, I maintain that it can be equally useful as a tool for analysing transactions to determine what those legal results are. The complexities of the Canadian tax system are such that a given transaction could have unintended tax results, where the facts resulting from the transaction fit the words of a rule which may have been designed for, and is perceived as applying to, different circumstances altogether.In this paper I consider the structure and form of the Income Tax Act and show how it is well-designed for computerization. I then review the primary design considerations for a computer-based tax planning system. Finally, I describe the implementation of a partial tax analysis system which I have programmed in Prolog, and review its deficiencies and the extensions which would be required to make it a useful planning tool for tax practitioners.NOTE: this paper is a greatly condensed version of a Master of Laws (LL.M.) thesis, “Blueprint for a Computer-Based Model of the Income Tax Act of Canada”, York University, September 1986. Important detail, references and examples have been omitted due to lack of space. Interested readers are invited to contact the author for a copy of the thesis.