Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2021-03-05
Carswell

Practitioner's Income Tax Act 2021, 59th Edition (Print + ProView)

Availability: Partial Stock
This is a comprehensive resource with expert insights, detailed annotations, and updated amendments all in a portable, single-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K.

New in this edition
  • S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
  • S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
  • S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
  • Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020: certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
  • November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
  • Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
  • September 23, 2020 Speech from the Throne excerpts indicating future amendments
  • Various sets of amending regulations to change and extend the CEWS to March 2021
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and indicating possible legislative amendments

Available formats

  • Print + eCurrency
  • Print + eCurrency + DVD
  • Print + eCurrency + Thomson Reuters ProView
  • Print + DVD + Thomson Reuters ProView
  • Print + eCurrency + DVD + Thomson Reuters ProView
  • Thomson Reuters ProView + eCurrency
  • DVD
  • eCurrency updates and McCarthy Tétrault's CanadaTax Service Quick Reference Guide provided free to print customers requesting to be placed on standing order subscription (automatic shipment of new editions/supplements)

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. You can download the ProView app at no cost for your tablet or computer, or sign in to the cloud-based version. Synced to the cloud, ProView lets you switch devices while keeping place in your research. You can also access your downloaded eBooks offline, and any notes you take will be saved and synced the next time you connect.

Why do thousands of practitioners choose 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."
The late Robert McMechan, HazloLaw

"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..."
Birju Shah, Senior Manager, International Corporate Tax, KPMG LLP

"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."
Hugh Neilson, Director, Taxation Services, Kingston Ross Pasnak LLP

Theres, quite frankly, no comparison on the market.
Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth Management

A unique work that is an essential tool and always at my fingertips. I cant imagine my tax litigation practice without it.
David Chodikoff, Partner, Miller Thomson LLP

The Notes are the best starting point for any tax research. A must!
Jacques Bernier, Partner, Bennett Jones LLP

Carswell

Practitioner's Income Tax Act 2021, 59th Edition (Print + ProView)

Author: David Sherman
Availability: Partial Stock

Description

This is a comprehensive resource with expert insights, detailed annotations, and updated amendments all in a portable, single-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K.

New in this edition
  • S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
  • S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
  • S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
  • Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020: certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
  • November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
  • Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
  • September 23, 2020 Speech from the Throne excerpts indicating future amendments
  • Various sets of amending regulations to change and extend the CEWS to March 2021
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and indicating possible legislative amendments

Available formats

  • Print + eCurrency
  • Print + eCurrency + DVD
  • Print + eCurrency + Thomson Reuters ProView
  • Print + DVD + Thomson Reuters ProView
  • Print + eCurrency + DVD + Thomson Reuters ProView
  • Thomson Reuters ProView + eCurrency
  • DVD
  • eCurrency updates and McCarthy Tétrault's CanadaTax Service Quick Reference Guide provided free to print customers requesting to be placed on standing order subscription (automatic shipment of new editions/supplements)

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. You can download the ProView app at no cost for your tablet or computer, or sign in to the cloud-based version. Synced to the cloud, ProView lets you switch devices while keeping place in your research. You can also access your downloaded eBooks offline, and any notes you take will be saved and synced the next time you connect.

Why do thousands of practitioners choose 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."
The late Robert McMechan, HazloLaw

"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..."
Birju Shah, Senior Manager, International Corporate Tax, KPMG LLP

"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."
Hugh Neilson, Director, Taxation Services, Kingston Ross Pasnak LLP

Theres, quite frankly, no comparison on the market.
Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth Management

A unique work that is an essential tool and always at my fingertips. I cant imagine my tax litigation practice without it.
David Chodikoff, Partner, Miller Thomson LLP

The Notes are the best starting point for any tax research. A must!
Jacques Bernier, Partner, Bennett Jones LLP