Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
Canada
Publication date: 
2023-03-16
Carswell

Practitioner's Income Tax Act 2023, 63rd Edition, Print and ProView eBook

Availability: Partial Stock

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. 2022, c. 19 (Bill C-32), Fall Economic Statement Implementation Act, 2022: Certain 2022 Budget measures and other previously released proposals
  • S.C. 2022, c. 13 (Bill C-30), Cost of Living Relief Act, No. 1 (Targeted Tax Relief): GST/HST Credit
  • S.C. 2022, c. 14 (Bill C-31), Cost of Living Relief Act, No. 2 (Targeted Support for Households): Canada Dental Benefit, Canada Housing Benefit
  • August 9, 2022 draft legislation (technical and Budget measures)
  • November 3, 2022 draft legislation (EIFEL; digital platform reporting (Part XX))
  • November 3, 2022 Fall Economic Statement (excerpts and Supplementary Information)
  • December 1, 2022 Finance consultations (investment tax credits)
  • Bill C-37 (First Reading Dec. 14, 2022): consequential amendments
  • Various Finance, CRA, and other government announcements


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
  • “...There’s, quite frankly, no comparison on the market.”
– Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth Management
  • “A unique work is an essential tool and always at my fingertips. I can’t 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


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.

Carswell

Practitioner's Income Tax Act 2023, 63rd Edition, Print and ProView eBook

Author: David Sherman
Availability: Partial Stock

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. 2022, c. 19 (Bill C-32), Fall Economic Statement Implementation Act, 2022: Certain 2022 Budget measures and other previously released proposals
  • S.C. 2022, c. 13 (Bill C-30), Cost of Living Relief Act, No. 1 (Targeted Tax Relief): GST/HST Credit
  • S.C. 2022, c. 14 (Bill C-31), Cost of Living Relief Act, No. 2 (Targeted Support for Households): Canada Dental Benefit, Canada Housing Benefit
  • August 9, 2022 draft legislation (technical and Budget measures)
  • November 3, 2022 draft legislation (EIFEL; digital platform reporting (Part XX))
  • November 3, 2022 Fall Economic Statement (excerpts and Supplementary Information)
  • December 1, 2022 Finance consultations (investment tax credits)
  • Bill C-37 (First Reading Dec. 14, 2022): consequential amendments
  • Various Finance, CRA, and other government announcements


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
  • “...There’s, quite frankly, no comparison on the market.”
– Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth Management
  • “A unique work is an essential tool and always at my fingertips. I can’t 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


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.