2020 Department of Finance Technical Notes: Income Tax, 32nd Edition (Print & ProView)

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2020 Department of Finance Technical Notes: Income Tax, 32nd Edition includes the Department of Finance's explanation of the purpose and application of each section of the Income Tax Act, and an explanation of each amendment organized by section of the Act in the words of those who drafted the amendments.

It consolidates and organizes the following twelve sources of information, going back to 1946:

  • Technical notes/explanatory notes
  • Notices of ways and means motions
  • Budget supplementary information
  • Budget speeches
  • June 1987 tax reform white paper
  • December 1987 tax reform supplementary information
  • Press releases
  • De Boo budget date comments
  • June 1971 tax reform summary
  • House of Commons finance committee reports
  • Regulatory impact analysis statements, and
  • Department of Finance comfort letters

New in this edition:

  • Sept. 23, 2020 CRA news release on meal costs: for flat-rate allowance (and various expenses), increased from $17 to $23 per meal
  • Sept. 23, 2020 Speech from the Throne excerpts
  • July 10, 2020 Dept. of Finance news release and Backgrounder, extending times for spending capital raised via flow-through shares
  • July 2, 2020 draft regulations for pension plans and deferred salary leave plans and related CRA announcement May 1, 2020
  • April 2020 TNdraft legislation, news release and Backgrounder with support for Canadian journalism, April 17, 2020
  • COVID-19 announcements from the Dept. of Finance, CRA, Prime Minister's office and the Tax Court of Canada providing relief of various kinds during the coronavirus pandemic
  • Dec. 20, 2019 TNTechnical Notes to draft legislation of that date, extending the period for amateur athlete trusts that would otherwise expire in 2019
  • Dec. 9, 2019 TNTechnical Notes to draft legislation of that date, increasing the basic personal amount to a sliding scale
  • Regulatory Impact Analysis Statements for P.C. 2020-673 (Sept. 20, 2020) and 2020-805 (Oct. 9, 2020) and related Dept. of Finance news releases, Aug. 21, 2020 and Sept. 25, 2020
  • Agriculture and Agri-Food Canada news release, Feb. 18, 2020: final regions for 2019 for livestock tax deferral due to weather conditions

Annual volumes supplied on standing order subscription.

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Tax & accounting


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