There’s only one reference on the Income Tax Act that puts the strength of 26 distinguished tax experts behind you.Representing the tax and accounting intelligence of specialists from a number of leading firms, no other single reference is better qualified to keep you fully informed. Canadian Income Tax Act with Regulations, Annotated provides in-depth commentary, invaluable cross-references, and comprehensive editorial notes from the best minds in the business.
The Full Text of the Income Tax Act and Regulations
It has been over 100 years since the Income War Tax Act first came into force. Since then, the size and complexity of the legislation has grown year-by-year, and 2017 has been no exception. Canadian Income Tax Act with Regulations, Annotated contains all of the latest legislative developments, including the 2018 Federal Budget (February 27, 2018).
· Editorial notes with explanations, tips, and traps
· Key references to additional resources, including:
o Cross references to related sections of the Act and Regulations
o Income tax folios, bulletins, circulars, technical interpretations, forms, guides, comfort letters, and news releases
o Canadian Tax Foundation, STEP Canada, and Wolters Kluwer newsletter articles
o Case annotations summarizing key court decisions
· Full text history notes, detailing past legislative changes
· Numerous quick reference charts, including:
o 2017 tax rates and credits tables from PricewaterhouseCoopers LLP
o Tables of automobile, mileage, interest, exchange, and capital cost allowance rates
o Tax integration tables from PricewaterhouseCoopers LLP
o Summary tables of deadlines, offences, and penalties, and a tax calendar