This invaluable resource combines expert insight, comprehensive annotations, up-to-date amendments and proposed changes to the federal Income Tax Act.
Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., F.C.A
Stikeman Income Tax Act Annotated (SITA) is a completely consolidated, annotated version of Canada's federal Income Tax Act, Regulations and Application Rules. SITA features full History annotations for each provision of the Act, including former readings. It includes Selected Cases annotations prepared by Richard Pound that concisely summarize judgments relevant to specific provisions of the Act. All the newest draft legislation is fully indexed and annotated with detailed annotations for Related Provisions, Definitions, and Regulations. In addition, the Department of Finance technical notes are included for all draft legislation.
- Enactment of S.C. 2017, c. 33 (Bill C-63, Royal Assent Dec. 14, 2017; formerly Sept. 8, 2017 draft legislation, Oct. 25, 2017 Notice of Ways and Means Motion): second 2017 Budget bill
- Dec. 13, 2017 draft legislation (modifying the July 18, 2017 draft legislation): tax planning using private corporations
- Oct. 24, 2017 Notice of Ways and Means Motion: Fall Economic Statement—reduction in small business tax rate, other changes
- Oct. 2017 Finance news releases/Backgrounders modifying the July 18, 2017 draft legislation
- Aug. 4, 2017 and Nov. 6, 2017 Agriculture Canada news releases: 2016-17 tax relief for livestock producers
- New Department of Finance comfort letters, Remission Orders, government news releases indicating possible legislative amendments
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Call to order: Call us at 1-800-387-5164 to ask about any combination of the following formats, or learn more about the Stikeman Income Tax Act at store.thomsonreuters.ca/sita.