Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2022-03-28
ISBN: 
9780779889402
Carswell

Stikeman Income Tax Act Annotated, 71st Edition, 2022, Print and ProView eBook

Availability: Partial Stock

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.

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

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

Stikeman Income Tax Act Annotated, 71st Edition, 2022, Print and ProView eBook

Availability: Partial Stock

Description

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.

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

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.