This invaluable resource combines expert insight, comprehensive annotations, up-to-date amendments, and proposed changes to the federal Income Tax Act.

Stikeman Income Tax Act Annotated (SITA) is a completely consolidated, annotated version of Canada's federal Income Tax Act, Regulations, and Application Rules. This text features full History annotations for each provision of the Act, including former readings. It includes Selected Cases annotations prepared by Richard Pound that concisely summarize judgments relevant to specific provisions of the Act.

All the newest draft legislation is fully indexed and annotated with detailed annotations for Related Provisions, Definitions, and Regulations. In addition, the Department of Finance technical notes are included for all draft legislation.

New in this edition

• Enactment of S.C. 2019, c. 29 (Bill C-97, Budget Implementation Act, 2019, No. 1, Royal Assent June 21, 2019): certain Budget 2019 tax measures and proposals of Nov. 21, 2018 and Jan. 15, 2019
• Enactment of S.C. 2019, c. 13 (Bill C-59, National Security Act, 2017, Royal Assent June 21, 2019): consequential amendment to ITA 241(9)
• Enactment of S.C. 2019, c. 12 (Bill C-82, Multilateral Instrument in Respect of Tax Conventions Act, Royal Assent June 21, 2019)
• David Shermans Notes summarizing the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) enacted in Canada by Bill C-82 (S.C. 2019, c. 12, Royal Assent June 21, 2019), effectively amending dozens of Canadas tax treaties
• May 27, 2019 draft legislation and explanatory (technical) notes: Employee Life and Health Trusts
• March 19, 2019 Federal Budget Notice of Ways and Means Motion: extensive proposed amendments and Budget Supplementary Information excerpts
• New Department of Finance comfort letters, Remission Orders, government news releases indicating possible legislative amendments

Available formats

• Softcover Print + ProView eBook
• Softcover Print only
• Softcover Print + DVD
• Hardcover Print + ProView eBook
• Hardcover Print + DVD
• ProView eBook only(not available to bookstores, academic institutions, and students)
• DVD
• eCurrency updates 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.