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:

S.C. 2024, c. 15 (Bill C-59), Fall Economic Statement Implementation Act, 2023: Certain Economic Statement and 2023 Budget measures and other proposals
S.C. 2024, c. 17 (Bill C-69), Budget Implementation Act, 2024, No. 1: Certain 2024 Budget proposals and older measures
June 10, 2024 Notice of Ways and Means Motion: 2024 Budget capital gains taxation changes
April 16, 2024 Federal Budget measures not included in Bill C-69 (Notice of Ways and Means Motion, Supplementary Information, Budget Plan)
P.C. 2024-77 and P.C. 2024-78: Amending regulations
Various Finance, CRA and other government announcements
New Selected Cases annotations to reflect important jurisprudence since the last edition

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Stikeman Income Tax Act Annotated 2024, 76th Edition

Stikeman Income Tax Act Annotated 2024, 76th Edition