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 developments in this edition include:

Bill C-59 (First Reading Nov. 30, 2023), Fall Economic Statement Implementation Act, 2023: Certain Economic Statement and outstanding 2023 Budget measures and other proposals
December 20, 2023 draft legislation: Clean Hydrogen and Clean Technology Manufacturing ITCs and other measures
November 21, 2023 Fall Economic Statement: Excerpts outlining various proposals
August 4, 2023 draft legislation: Measures not included in Bill C-59, including minimum tax proposals and technical amendments
Various announcements from Finance, CRA, and other government departments providing administrative relief, etc. and indicating possible legislative amendments

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Stikeman Income Tax Act Annotated 2024, 75th Edition

Stikeman Income Tax Act Annotated 2024, 75th Edition