Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2022-08-04
ISBN: 
9780779889402
Carswell

Stikeman Income Tax Act Annotated, 72nd 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. 2022, c. 10 (Bill C-19), Budget Implementation Act, 2022, No. 1: Certain 2022 Federal Budget proposals and some provisions of the February 4, 2022 and earlier draft legislation (throughout the Act and Regulations); Select Luxury Items Tax Act (consequential amendments)
  • S.C. 2022, c. 5 (Bill C-8), Economic and Fiscal Update Implementation Act, 2021: Certain measures tabled in the Economic and Fiscal Update 2021, 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)
  • April 7, 2022 Federal Budget, including proposed amendments (Notice of Ways and Means Motion) not included in Bill C-19 and excerpts from the Budget Supplementary Information and chapters of the Budget Plan (throughout the Act and Regulations)
  • April 29, 2022 draft legislation: Hybrid mismatch arrangements (ITA 12.7, 18.4, 20(1)(yy), 113(3), (5), 214(17), (18))
  • February 4, 2022 draft legislation: Many outstanding Budget 2021 measures and other previously released measures (some now enacted by Bill C-19)
  • Bill C-22, Canada Disability Benefit Act (First Reading June 2, 2022): Consequential amendment (ITA 241(4)(d)(vii.51))
  • P.C. 2022-46 and P.C. 2022-265: Amendments to Reg. 8901.2 (CEWS and CERS)
  • P.C. 2022-197: Amendments to Reg. 100(3) in force January 1, 2023
  • Various announcements from Finance, CRA and other government departments providing administrative relief, etc. and indicating possible legislative amendments
  • New Selected Cases annotations to reflect important jurisprudence since the last edition

Available formats

  • Softcover Print + ProView eBook
  • Softcover 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. 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, 72nd 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. 2022, c. 10 (Bill C-19), Budget Implementation Act, 2022, No. 1: Certain 2022 Federal Budget proposals and some provisions of the February 4, 2022 and earlier draft legislation (throughout the Act and Regulations); Select Luxury Items Tax Act (consequential amendments)
  • S.C. 2022, c. 5 (Bill C-8), Economic and Fiscal Update Implementation Act, 2021: Certain measures tabled in the Economic and Fiscal Update 2021, 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)
  • April 7, 2022 Federal Budget, including proposed amendments (Notice of Ways and Means Motion) not included in Bill C-19 and excerpts from the Budget Supplementary Information and chapters of the Budget Plan (throughout the Act and Regulations)
  • April 29, 2022 draft legislation: Hybrid mismatch arrangements (ITA 12.7, 18.4, 20(1)(yy), 113(3), (5), 214(17), (18))
  • February 4, 2022 draft legislation: Many outstanding Budget 2021 measures and other previously released measures (some now enacted by Bill C-19)
  • Bill C-22, Canada Disability Benefit Act (First Reading June 2, 2022): Consequential amendment (ITA 241(4)(d)(vii.51))
  • P.C. 2022-46 and P.C. 2022-265: Amendments to Reg. 8901.2 (CEWS and CERS)
  • P.C. 2022-197: Amendments to Reg. 100(3) in force January 1, 2023
  • Various announcements from Finance, CRA and other government departments providing administrative relief, etc. and indicating possible legislative amendments
  • New Selected Cases annotations to reflect important jurisprudence since the last edition

Available formats

  • Softcover Print + ProView eBook
  • Softcover 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. 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.