2019 Department of Finance Technical Notes: Income Tax, 31st Edition

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Full explanation for each amendment to each section of Canada's Income Tax Act

This work 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

  • July 2018 Technical Notes (budget) –Notes for the July 27, 2018 draft legislation
  • Sept. 2018 Technical Notes – Notes for the Sept. 14, 2018 draft legislation (political activities of charities)
  • April 2018 Technical Notes (budget) – Notes for the March 22, 2018 Notice of Ways and Means Motion that became Bill C-74, the first 2018 Budget bill (S.C. 2018, c. 12, Royal Assent June 21, 2018)
  • 2018 NWMM – Notice of Ways and Means Motions accompanying the federal Budget of Feb. 27, 2018
  • 2018 BSI – Budget Supplementary Information from the federal Budget of Feb. 27, 2018
  • Regulatory Impact Analysis Statements accompanying new regulations
  • Press releases on various matters
  • New comfort letters from the Department of Finance, proposing technical amendments

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