This invaluable resource combines expert insight, comprehensive annotations, up-to-date amendments, and proposed changes to the federal Income Tax Act.
Editor-in-Chief: Richard W. Pound, O.C., O.Q., Q.C., F.C.A.
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 in this edition
- 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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