Product Details
2 new editions per year and 1 new supplement per edition (invoiced separately) supplied on standing order subscription
Approximately 2660 pages

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Practitioner's Income Tax Act 2018, 54th Edition (ProView 54 only)
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock

The market-leading consolidated, annotated version of the federal Income Tax Act in Canada

Editor: David M. Sherman, B.A., LL.B., LL.M.

Practitioner's Income Tax Act (PITA) is the market-leading consolidated, annotated version of Canada's federal Income Tax Act and Regulations. More than any other published Income Tax Act, it's a comprehensive resource, with expert insights, detailed annotations and updated amendments – all in a portable, single-volume format. It also features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K. tax treaties with detailed annotations and explanations.

What's new

  • Enactment of S.C. 2018, c. 12 (Bill C-74, Royal Assent June 21, 2018): certain Budget 2018 tax measures and proposals of Sept. 8, 2017; Oct. 24, 2017; and Dec. 13, 2017
  • Feb. 27, 2018 Federal Budget Notice of Ways and Means Motion: extensive proposed amendments and Budget Supplementary Information excerpts
  • May 28, 2018 Finance news release/backgrounder: Multilateral Instrument in Respect of Tax Conventions Act (Bill C-82) (ITA s. 95)
  • April 13, 2018 Finance news release and backgrounder: Canada Child Benefit (ITA 122.61(1))
  • Promulgated regulations: 2014–2016 livestock deferrals (Reg. 7305.01), 2017 motor vehicle expenses and benefits (Reg. 7305.1)
  • Feb. 6, 2018 Agriculture Canada news release: 2017 tax relief for livestock producers
  • New Department of Finance comfort letters, Remission Orders, and government news releases indicating possible legislative amendments

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About the Author
David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner's Income Tax Act, Canada GST Service, Practitioner's Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer's Guide to Income Tax and GST/HST. Mr. Sherman's client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.

Me Sherman est un avocat de Toronto spécialisé en matière d'impôt sur le revenu et de TPS. Il est l'auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner's Income Tax Act et sa version française, La Loi du Praticien – Loi de l'impôt sur le revenue, le Canada GST Service, le Practitioner's Goods and Services Tax Annotated, les bulletins GST & HST Case Notes et GST & HST Times, le GST Memoranda, Bulletins & Policies et le Lawyer's Guide to Income Tax and GST/HST. Les activités de consultant de Me Sherman consistent essentiellement à résoudre des litiges fiscaux avec l'Agence de revenu du Canada lors de la contestation d'avis de cotisations en matière de TPS et d'impôt sur le revenu. Il agit souvent à titre de conférencier au sujet de la TPS et de l'impôt sur le revenu et il a donné des conférences auprès de l'Association canadienne d'études fiscales et de l'Association du Barreau de l'Ontario. De 1994 à 2007, il a également fait partie des dirigeants de la section du droit fiscal de l'Association du Barreau de l'Ontario.