Carter Tax & Law · Professional plan
The Income Tax Act, read as of the governing year.
Federal tax research for Claude and ChatGPT: the Income Tax Act and the Excise Tax Act section by section, thirteen tax Acts, 63 treaties, the multilateral instrument that modifies them, and the CRA folios. It analyzes, computes as of the date, drafts the notice of objection and the notice of appeal — reasoned from the governing version, never merely searched.
Who Carter Tax & Law is for
For practitioners whose position must hold to the exact taxation year, from the return to the controversy. Each asks their own question, and the answer comes back sourced — in the language of their choice.
Advising and filing
Tax lawyers. The section point-in-time, the folio read as an administrative position, the treaty checked on the page. “Has folio S1-F3-C1 been revised, and which sections of the Act does it cite?”
CPAs and preparers. The position computed and sourced, the governing year respected, never guessed. “Capital gain on property disposed of in 2023: which inclusion rate — the year’s, or today’s?”
Controversy and cross-border
Controversy teams. From the notice of assessment to the objection, then the appeal — the deadline read from the section, never from memory. “Assessment received: how long to object, and does s. 165 set several deadlines?”
International practices. 63 treaties article by article, the multilateral instrument, residence settled by the tie-breaker rule. “A resident whose center of vital interests is in France: which treaty article breaks the tie?”
What the corpus serves
The raw material the method works: the vintaged law, the regulations, the administrative position, the body of decisions. Every answer cites the text in the version in force for the governing year — and both official versions, French and English, are equally authoritative.
- The Income Tax Act, dated Section by section, read in the version in force for the governing year; the Excise Tax Act for the GST/HST. The law of a tax matter is the law of its taxation year.
- Thirteen federal tax Acts The full legislative base, each text served at its version — never a figure recited from memory.
- The tax treaties 63 partners, article by article; the multilateral instrument that modifies them is flagged, saving clause and limitation on benefits included.
- Fifty CRA folios The income tax folios, served as an administrative position, with their date — never cited as the law.
- The provincial layer and Québec The Québec abatement and interprovincial allocation named, never guessed; Québec sources reproduced with attribution and a notice of non-official status.
- The controversy and its case law The objection (s. 165, several deadlines, read from the section), the appeal to the Tax Court of Canada (s. 169), the general anti-avoidance rule (s. 245). 9,847 decisions in full bilingual text — Tax Court of Canada since 2003, Federal Court of Appeal and Supreme Court in tax matters; unofficial reproduction (Reproduction of Federal Law Order, SI/97-5), appellate history not tracked.
Questions the way they land
Six working-week situations, to type as they come once the connector is added: the answer comes back with its citations — section of the Act, folio, treaty article, decision.
A tax lawyer, on a folio
“Has folio S1-F3-C1 on child care expenses been revised, and which sections of the Act does it cite?”
The folio is served as an administrative position, with its date; it points to section 63 of the Act, read verbatim in its in-force version — the position is never cited as the law.
Citations Folio S1-F3-C1 ITA s. 63
A CPA, on a capital gain
“Capital gain on property disposed of in 2023: which inclusion rate applies?”
The inclusion rate is read at section 38 in its version for the year of disposition, never from memory: the law is indexed, a recited figure would be wrong.
Citations ITA s. 38 2023 version
A controversy team, on a deadline
“Our client receives a notice of reassessment: what is the deadline to object?”
Section 165 governs the objection and sets several deadlines, depending on the taxpayer and the nature of the assessment — the deadline is read from the section; the appeal then goes to the Tax Court of Canada (s. 169).
Citations ITA s. 165 s. 169
A lawyer, cross-border
“A permanent-resident executive whose center of vital interests is in France: which treaty article breaks the tie?”
The Canada-France treaty is read article by article, the residence tie-breaker applied, and the multilateral instrument that modifies it flagged; the ordering of the foreign tax credit follows.
Citations Canada-France treaty multilateral instrument
A tax lawyer, on the GAAR
“A series of transactions yields a tax benefit: does the general anti-avoidance rule apply?”
The general anti-avoidance rule (s. 245) is read in its applicable version: the analysis of the tax benefit, the avoidance transaction and the misuse or abuse is built on the text, not on memory.
Citations ITA s. 245
A preparer, on GST/HST
“Cross-border supply of services: does GST/HST apply, and at what rate?”
The Excise Tax Act is read section by section: the place of supply and the rate — which varies by participating province — are determined on the text in force, with Québec handled on its own footing.
Citations Excise Tax Act GST/HST
Add Carter Tax & Law to Claude or ChatGPT
Three moves, about two minutes: the connector opens prefilled in Claude — or pastes into ChatGPT, same address.
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Click “Add to Claude”
The button opens claude.ai with the connector prefilled: the name, Carter Tax & Law, and the connector URL are already in place.
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Confirm the connector in Claude
On claude.ai or in Claude Desktop, approve the connector Claude shows; it joins your list. Your free trial starts right there — no card during launch.
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Ask your first question
Take one of the sample questions: the answer cites the section of the Act, the folio, the treaty article and the decision.
Prefer to do it by hand? Paste the connector URL into Claude (Settings → Connectors → “Add custom connector”) or into ChatGPT (Settings → Connectors → “Create”):
https://carter-tax.147-93-52-143.nip.io/mcp
Carter Tax & Law runs inside Claude — claude.ai or Claude Desktop — and the same way inside ChatGPT. Answers do their best work with a capable model such as Claude Opus — or GPT-5 Thinking in ChatGPT.
The limits, stated plainly
- Carter is a research aid: it is neither legal advice nor tax advice.
- Texts are served in their dated versions: the governing version is the one in force for the year that matters.
- Case law is served in full text, but as an unofficial reproduction (Reproduction of Federal Law Order, SI/97-5): the official version’s address travels with each decision, and appellate history is not tracked.
- CRA folios are an administrative position, never the law; Québec sources are reproduced with attribution and a notice of non-official status, and drafts ship for professional review.
For the full framework: frequently asked questions and legal notice.
The Act is open
The connector opens prefilled in Claude; the first answer comes back with its citations. In ChatGPT: same address, under Settings → Connectors.
Subscription · a free trial to start, no card.