Full explanation for each amendment to each section of Canada's Income Tax Act
This work includes the Department of Finance's explanation of the purpose and application of each section of the Income Tax Act and an explanation of each amendment organized by section of the Act – in the words of those who drafted the amendments. It consolidates and organizes the following twelve sources of information, going back to 1946: Technical Notes/Explanatory Notes, Notices of Ways and Means Motions, Budget Supplementary Information, Budget Speeches, June 1987 Tax Reform White Paper, December 1987 Tax Reform Supplementary Information, Press Releases, De Boo Budget Date Comments, June 1971 Tax Reform Summary, House of Commons Finance Committee Reports, Regulatory Impact Analysis Statements, and Department of Finance comfort letters.
New in this edition
- Oct. 2017 Technical Notes (budget) –accompanied the Oct. 25, 2017 Notice of Ways and Means Motion that will become the second 2017 budget bill and includes other measures
- Oct. 2017 Technical Notes and Economic Statement – accompanied the Oct. 24, 2017 Notice of Ways and Means Motion
- Oct. 2017 Department of Finance news releases/Backgrounders – various announcements indicating revisions to the July 18, 2017 draft legislation
- July 2017 Technical Notes (private corporations) – accompanied the July 18, 2017 draft legislation (subject to revision as per Oct. 2017 announcements)
- April 2017 Technical Notes (budget) – accompanied the April 7, 2017 Notice of Ways and Means Motion that became Bill C-44, the first 2017 Budget bill (S.C. 2017, c. 20, Royal Assent June 22, 2017)
- 2017 NWMM – Notice of Ways and Means Motions accompanying the federal Budget of March 22, 2017
- 2017 BSI – Budget Supplementary Information from the federal Budget of March 22, 2017
- Regulatory Impact Analysis Statements accompanying new regulations
- Press releases on various matters
- New comfort letters from the Department of Finance, proposing technical amendments
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