Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2022-03-10
Carswell

Practitioner's Income Tax Act 2022, 61st 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.

What's New in This Edition:

  • S.C. 2021, c. 26 (Bill C-2), An Act to provide further support in response to COVID-19: Extension of subsidies under the CEWS, CERS and CRHP; Canada Worker Lockdown Benefit Act—consequential amendments
  • Bill C-8, Economic and Fiscal Update Implementation Act, 2021 (First Reading Dec. 15, 2021): Certain measures tabled in the Economic and Fiscal Update, including the new Small Businesses Air Quality Improvement Tax Credit and Farmers Fuel Charge Refundable Tax Credit; expanding the Northern Residents Deduction and School Supplies Tax Credit; Underused Housing Tax Act—consequential amendments
  • Dec. 14, 2021 Economic and Fiscal Update: Measures not included in Bill C-8, including the Digital Services Tax (excerpts from Supplementary Information, Backgrounders, Update chapters)
  • Private Member’s Bill S-216 (First House Reading Feb. 3, 2022; was Bill S-222 in previous session), Effective and Accountable Charities Act (ITA 149.1(1)“charitable activities”, etc.)
  • Dec. 3, 2021 draft legislation: Climate action incentive (carbon tax credit) changed to quarterly payments (ITA 122.8)
  • Liberal Party election platform promises (Sept. 2021) and Prime Minister’s mandate letters to Cabinet minsters (Dec. 16, 2021), indicating likely amendments
  • P.C. 2021-882, Aug. 11, 2021 and P.C. 2021-1012, Dec. 9, 2021: CEWS and CERS amendments (Reg. 8901.2)
  • July 22 and Aug. 6, 2021 Agriculture Canada announcements of livestock deferral regions for 2021 (Reg. 7305.01)
  • Dec. 23, 2021 Finance release: 2022 automobile dollar limits (Reg. 7305.1, 7306, 7307)
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief, etc. and indicating possible legislative amendments

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 that 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 2022, 61st 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.

What's New in This Edition:

  • S.C. 2021, c. 26 (Bill C-2), An Act to provide further support in response to COVID-19: Extension of subsidies under the CEWS, CERS and CRHP; Canada Worker Lockdown Benefit Act—consequential amendments
  • Bill C-8, Economic and Fiscal Update Implementation Act, 2021 (First Reading Dec. 15, 2021): Certain measures tabled in the Economic and Fiscal Update, including the new Small Businesses Air Quality Improvement Tax Credit and Farmers Fuel Charge Refundable Tax Credit; expanding the Northern Residents Deduction and School Supplies Tax Credit; Underused Housing Tax Act—consequential amendments
  • Dec. 14, 2021 Economic and Fiscal Update: Measures not included in Bill C-8, including the Digital Services Tax (excerpts from Supplementary Information, Backgrounders, Update chapters)
  • Private Member’s Bill S-216 (First House Reading Feb. 3, 2022; was Bill S-222 in previous session), Effective and Accountable Charities Act (ITA 149.1(1)“charitable activities”, etc.)
  • Dec. 3, 2021 draft legislation: Climate action incentive (carbon tax credit) changed to quarterly payments (ITA 122.8)
  • Liberal Party election platform promises (Sept. 2021) and Prime Minister’s mandate letters to Cabinet minsters (Dec. 16, 2021), indicating likely amendments
  • P.C. 2021-882, Aug. 11, 2021 and P.C. 2021-1012, Dec. 9, 2021: CEWS and CERS amendments (Reg. 8901.2)
  • July 22 and Aug. 6, 2021 Agriculture Canada announcements of livestock deferral regions for 2021 (Reg. 7305.01)
  • Dec. 23, 2021 Finance release: 2022 automobile dollar limits (Reg. 7305.1, 7306, 7307)
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief, etc. and indicating possible legislative amendments

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 that 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.