Practitioner's Income Tax Act 2023, 64th Edition, Print and ProView eBook
This is a comprehensive resource with expert insights, detailed annotations, and updated amendments – all in a portable, two-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K treaties.
New developments in this edition include:
- S.C. 2023, c. 26 (Bill C-47), Budget Implementation Act, 2023, No. 1: Certain 2023 Budget measures and previously released proposals
- S.C. 2023, c. 11 (Bill C-46), Cost of Living Relief Act, No. 3: Grocery rebate (additional GST/HST Credit payment)
- March 28, 2023, Federal Budget measures not included in Bill C-47 (Notice of Ways and Means Motion, Supplementary Information, Budget Plan)
- June 6, 2023 draft legislation: Transfer pricing rules in ITA 247 (Finance consultation paper)
- Bill C-241 (Second Senate Reading June 8, 2023): Deduction of travel expenses for tradespersons (ITA 8(1)(q.1))
- S.C. 2023, c. 14 (Bill C-41), S.C. 2023, c. 17 (Bill C-22), Bill C-42 (First Senate Reading June 22, 2023), Bill C-49 (First Reading May 30, 2023): Consequential ITA amendments
- April 1, 2023 entry into force of First Home Savings Account (FHSA) rules
- Various announcements from Finance, CRA, and other government departments providing administrative relief, etc., and indicating possible legislative amendments
Why do thousands of practitioners select the Practitioner's Income Tax Act over any other income tax act?
- "Practitioner's Income Tax Act is...an invaluable reference work that I would not want to be without."
- "I have been using (this act) for a number of years now, and every time I read a provision, I make sure that I read the related notes, which are incredibly useful..."
- ''...Often, the answer to an issue has been cited in the PITA Notes but not in the other version. That has made my choice obvious for many years."
- “...There’s, quite frankly, no comparison on the market.”
- “A unique work is an essential tool and always at my fingertips. I can’t imagine my tax litigation practice without it.”
- “...The Notes are the best starting point for any tax research. A must!”
About Thomson Reuters ProView
ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. The Thomson Reuters ProView web-based application is accessed via your browser. With the new ProView web app, offline capability is now available from your browser. The web application has a responsive design and is compatible with desktop, laptop, and mobile devices.
Practitioner's Income Tax Act 2023, 64th Edition, Print and ProView eBook
Description
This is a comprehensive resource with expert insights, detailed annotations, and updated amendments – all in a portable, two-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K treaties.
New developments in this edition include:
- S.C. 2023, c. 26 (Bill C-47), Budget Implementation Act, 2023, No. 1: Certain 2023 Budget measures and previously released proposals
- S.C. 2023, c. 11 (Bill C-46), Cost of Living Relief Act, No. 3: Grocery rebate (additional GST/HST Credit payment)
- March 28, 2023, Federal Budget measures not included in Bill C-47 (Notice of Ways and Means Motion, Supplementary Information, Budget Plan)
- June 6, 2023 draft legislation: Transfer pricing rules in ITA 247 (Finance consultation paper)
- Bill C-241 (Second Senate Reading June 8, 2023): Deduction of travel expenses for tradespersons (ITA 8(1)(q.1))
- S.C. 2023, c. 14 (Bill C-41), S.C. 2023, c. 17 (Bill C-22), Bill C-42 (First Senate Reading June 22, 2023), Bill C-49 (First Reading May 30, 2023): Consequential ITA amendments
- April 1, 2023 entry into force of First Home Savings Account (FHSA) rules
- Various announcements from Finance, CRA, and other government departments providing administrative relief, etc., and indicating possible legislative amendments
Why do thousands of practitioners select the Practitioner's Income Tax Act over any other income tax act?
- "Practitioner's Income Tax Act is...an invaluable reference work that I would not want to be without."
- "I have been using (this act) for a number of years now, and every time I read a provision, I make sure that I read the related notes, which are incredibly useful..."
- ''...Often, the answer to an issue has been cited in the PITA Notes but not in the other version. That has made my choice obvious for many years."
- “...There’s, quite frankly, no comparison on the market.”
- “A unique work is an essential tool and always at my fingertips. I can’t imagine my tax litigation practice without it.”
- “...The Notes are the best starting point for any tax research. A must!”
About Thomson Reuters ProView
ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. The Thomson Reuters ProView web-based application is accessed via your browser. With the new ProView web app, offline capability is now available from your browser. The web application has a responsive design and is compatible with desktop, laptop, and mobile devices.