Stikeman Income Tax Act Annotated 2017, 61st Edition (softcover)
Détails du Produit
978-0-7798-8973-0
Book S.O. Annual/biannual/biennial
2 new editions per year and 1 new supplement per edition (invoiced separately) supplied on standing order subscription
Approximately 2740 pages
1 volume bound
softcover
2019-08-30
Carswell

Avez-vous besoin d'aide?

Pour une assistance immédiate, veuillez nous appeler au 416 609-3800 (Toronto & international) / 1 800 387-5164 (sans frais au Canada & É.-U.).

Il nous fera plaisir de vous aider.

Stikeman Income Tax Act Annotated 2019, 66th Edition (softcover)
Par : Richard W. Pound, O.C., O.Q., Q.C., FCPA, FCA
À venir bientôt
Prix à déterminer
Description

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. This text 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.

New in this edition

  • Enactment of S.C. 2019, c. 29 (Bill C-97, Budget Implementation Act, 2019, No. 1, Royal Assent June 21, 2019): certain Budget 2019 tax measures and proposals of Nov. 21, 2018 and Jan. 15, 2019
  • Enactment of S.C. 2019, c. 13 (Bill C-59, National Security Act, 2017, Royal Assent June 21, 2019): consequential amendment to ITA 241(9)
  • Enactment of S.C. 2019, c. 12 (Bill C-82, Multilateral Instrument in Respect of Tax Conventions Act, Royal Assent June 21, 2019)
  • David Sherman’s Notes summarizing the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) — enacted in Canada by Bill C-82 (S.C. 2019, c. 12, Royal Assent June 21, 2019), effectively amending dozens of Canada’s tax treaties
  • May 27, 2019 draft legislation and explanatory (technical) notes: Employee Life and Health Trusts
  • March 19, 2019 Federal Budget Notice of Ways and Means Motion: extensive proposed amendments and Budget Supplementary Information excerpts
  • New Department of Finance comfort letters, Remission Orders, government news releases indicating possible legislative amendments

Buy online

ProView eBook version is available through your web browser, or can be downloaded to your computer, tablet, or smartphone. See all available titles store.thomsonreuters.ca/ebook 

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 Annotated at store.thomsonreuters.ca/sita.

 

À propos de l'auteur

Richard W. Pound, C.C., O.Q., Q.C., Ad. E., FCA, is a counsel and member of the tax group of the Montreal  office of Stikeman Elliott LLP. His main areas of practice include tax litigation and negotiations with tax authorities on behalf of clients, in addition to tax advisory work. Mr. Pound was appointed to the Companion Order of Canada in 2014 for his outstanding achievement, dedication to the community and service to the country. He is recognized in the 2017 edition of The Best Lawyers in Canada in international arbitration and tax law, and was named the 2016 Montreal International Arbitration Lawyer of the Year. He is included in The Canadian Legal Lexpert Directory 2016, as a leading practitioner in the areas of international commercial arbitration and corporate tax litigation. Mr. Pound has also been recognized as a prominent practitioner in tax litigation in Canada and tax in Quebec in the 2012 PLC Which Lawyer. He is recognized as having the highest rating ("AV") under the Martindale-Hubbell Peer Review Ratings. Mr. Pound is a member of the Quebec and Ontario Bars and is a Chartered Accountant in both jurisdictions.