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:

January 23, 2025 draft legislation: Extension of the 2024 charitable donations deadline to February 28, 2025 (ITA 110.1(18), 118.1(29))
December 16, 2024 Fall Economic Statement: Excerpts from chapters and Supplementary Information implementing a variety of measures (throughout the Act and Regulations)
October 29, 2024 Notice of Ways and Means Motion: Charities providing pregnancy counseling (ITA 149.1(1)“birth control services,” (27)–(30), 168(1)(g), (h), Reg. 3703(d))
September 23, 2024 Notice of Ways and Means Motion: Implements the 2024 Budget capital gains changes (ITA 38(a), 38.01 and throughout the Act and Regulations), replacing drafts of June 10, 2024 and August 12, 2024; implementation deferred until January 1, 2026
August 12, 2024 draft legislation: Remaining 2024 Budget measures (other than the capital gains proposals above); technical amendments (both throughout the Act and Regulations)
P.C. 2024-1236: Technical amendments throughout the Regulations
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 2025, 77th Edition

Stikeman Income Tax Act Annotated 2025, 77th Edition