Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
Canada
Publication date: 
2021-02-24
ISBN: 
9781731982971
Carswell

Stikeman Income Tax Act, Annotated 2021, 69th Edition (softcover)

Availability: In 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.

New in this edition

  • S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
  • S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
  • S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
  • Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020: certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
  • November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
  • Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
  • September 23, 2020 Speech from the Throne excerpts indicating future amendments
  • Various sets of amending regulations to change and extend the CEWS to March 2021
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and 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.

Carswell

Stikeman Income Tax Act, Annotated 2021, 69th Edition (softcover)

Availability: In 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.

New in this edition

  • S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
  • S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
  • S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
  • Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020: certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
  • November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
  • Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
  • September 23, 2020 Speech from the Throne excerpts indicating future amendments
  • Various sets of amending regulations to change and extend the CEWS to March 2021
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and 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.