Practitioner's Income Tax Act 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:

January 23, 2025 draft legislation: Extension of the 2024 charitable donations deadline to February 28, 2025 (ITA 110.1(18), 118.1(29))
December 16, 2024 Fall Economic Statement: Excerpts from chapters and Supplementary Information implementing a variety of measures (throughout the Act and Regulations)
October 29, 2024 Notice of Ways and Means Motion: Charities providing pregnancy counseling (ITA 149.1(1)“birth control services,” (27)–(30), 168(1)(g), (h), Reg. 3703(d))
September 23, 2024 Notice of Ways and Means Motion: Implements the 2024 Budget capital gains changes (ITA 38(a), 38.01 and throughout the Act and Regulations), replacing drafts of June 10, 2024 and August 12, 2024; implementation deferred until January 1, 2026
August 12, 2024 draft legislation: Remaining 2024 Budget measures (other than the capital gains proposals above); technical amendments (both throughout the Act and Regulations)
P.C. 2024-1236: Technical amendments throughout the Regulations
Various announcements from Finance, CRA, and other government departments providing 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

“A unique work is an essential tool and always at my fingertips. I cannot imagine my tax litigation practice without it.”

– David Chodikoff, Partner, Miller Thomson LLP

“...There is, quite frankly, no comparison on the market.”

– Jamie Golombek, Managing Director, Tax & Estate Planning, CIBC Private Wealth Management

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Practitioner's Income Tax Act, 67th Edition

Practitioner's Income Tax Act, 67th Edition