Practitioner's Ontario Taxes Annotated is the comprehensive guide to core tax statutes and regulations of Ontario
Editor: Giselle Feldman, MBA, MTax
Practitioner's Ontario Taxes Annotated 2018 contains, in an easy-to-use format, the core tax statutes and regulations of Ontario – fully annotated. It also includes complete history annotations for major statutes with former readings of provisions and application notes. Finding tools include comprehensive topical indexes for each tax statute and its related regulations, and a comprehensive directory of Ontario's Ministry of Finance – Tax Revenue Division Branches and Tax Offices. Also included are comparative tax reference tables with federal and provincial rates for individuals and corporations.
- Bill 31 (enacted), Plan for Care and Opportunity Act (Budget Measures), 2018 (S.O. 2018, c. 8)
- O. Reg. 343/18, the Timing of Tax Payable regulation, under subsec. 3(2) of the Land Transfer Tax Act
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