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Canadian Income Tax Act with Regulations, Annotated 86th Edition, 2008 Autumn
With in-depth analysis, editorial excellence and easy navigation, CCH’s Canadian Income Tax Act with Regulations, Annotated is the professional’s choice. It is backed by a contributing Advisory Board featuring some of Canada’s foremost experts in tax.

All pending amendments to the Income Tax Act or its regulations are reproduced in place. Each proposal appears in a box immediately following the provision affected. Department of Finance explanatory notes to pending amendments are also included.
The 86th edition is current to July 4, 2008 and contains:
  • Full text of the Income Tax Act and Regulations
  • Pending Amendments to the Income Tax Act
  • Department of Finance comfort letters
  • News Releases
  • Editorial notes, cross references to other sources of information, including:
    • Related sections of the Act and Regulations
    • Bulletins, Circulars and Technical News
    • CRA forms and guides
    • CCH newsletter articles
    • Canadian Tax Foundation articles
    • Canadian Petroleum Tax Journal articles
  • Key case annotations
  • Full text history notes
  • The Canada-U.S. and Canada-U.K. Tax Conventions
  • Interpretation Act
  • The Income Tax Conventions Interpretation Act
  • Quick reference charts including rates, credits, limits, penalties:
    • Tax calendar
    • Integration tables from PricewaterhouseCoopers LLP 2008 Tax Rates and Credit Tables
    • 2008 Tax Rates and Credits Tables
    • 2007 Tax Rates and Credits Tables (as amended by the October 2007 Federal Economic Statement)
The 86th edition is updated and expanded to include all developments since the last edition, including:
  • 2008 Federal Budget – enacted by Bill C-50:
    • New tax-free savings account provisions
    • Changes to SR&ED tax credit rules
    • Changes to RESP rules
    • New rates for gross-up and credit eligible dividends
    • Changes to medical expense tax credit provisions
    • Changes to compliance procedures on sale of taxable Canadian property by non-residents
    • Graduated penalties for remittance of source deductions
  • New draft legislation and regulations on donations of medicines to developing world
  • Shading of proposed legislation, comfort letters, news releases and budget extracts Tax calendar
  • Integration tables from PricewaterhouseCoopers LLP
  • 2008 Tax Rates and Credit Tables from PricewaterhouseCoopers LLP 2008 Federal Budget – enacted by Bill C-50:
  • New and amended Regulations including those for:
    • Capital cost allowance
    • Medical devices and equipment
This legislation cited in this edition is current to July 4, 2008.

Please Note: Canadian Income Tax Act with Regulations is published twice a year, usually in March and August.

This is a biannual publication. The 86th 2008 edition was released in September 2008. The 87th 2009 edition will be released in March 2009.

DESCRIPTION
Publisher CCH Canadian
Year of release 2008
Format Softcover
Pages 2940
Catalogue No. 945B
Price 120.00$
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Bilingual No
Available in French Loi de l'impôt sur le revenu du Canada et Règlement annotés

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Dernière modification: 20 octobre 2008
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