|
|
Canadian Income Tax Act with
Regulations, Annotated 92nd Edition, 2011 Autumn |
The Autumn 2011 edition of
the Canadian Income Tax Act with Regulations, Annotated is filled with
accurate, up-to-date content and highlights proposed legislative changes that
make it indispensable for tax professionals.
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
law.
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 Canadian Income Tax
Act with Regulations, Annotated contains:
- Full text of the Income Tax Act and
Regulations
- Pending amendments to the Income Tax Act
- Department of Finance comfort letters
- News Releases (including the Department of
Finance's announcement regarding new TFSA rules to address certain types of
aggressive tax planning)
- Editorial notes with explanations, tips and
traps
- 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
including the full text of the Fifth Protocol to the Canada-U.S. Tax Convention
and technical explanations
- Interpretation Act
- The Income Tax Conventions Interpretation Act
- Remission Orders
- Quick reference charts including rates, credits,
limits, and penalties
- Index
The 92nd Autumn 2011 edition also includes all
legislation and regulations enacted since the last edition and new draft
legislation and regulations including:
- Legislation from Bill C-3 regarding registered
disability savings plans and appeals of eligibility for disability tax
credit
- Resolutions and editorial comment from the 2011
Federal Budget
- Draft legislation released March 16, 2011 regarding
contingent amounts, withholding tax on interest paid to a non-arm's length
non-resident, and life insurance corporations' segregated fund policy
reserves
- Draft Regulations relating to multiple areas
- Pending amendments, Federal Budget proposals,
Department of Finance comfort letters, and news releases, reproduced following
the provision to which they relate
Other features include:
- Shading of proposed legislation, comfort letters,
news releases, and budget extracts
- Tax calendar
- Integration tables from PricewaterhouseCoopers
LLP
- 2011 Tax Rates and Credit Tables from
PricewaterhouseCoopers LLP
|
This edition consolidates all
amendments made by legislation passed by Parliament and all regulations
promulgated on or before July 5, 2011. All pending amendments to the Act and
draft regulations issued on or before July 5, 2011 are reproduced in shaded
text.
This is a biannual publication. The 92nd edition was released
August 2011. The 91st edition was released March 2011.
Please Note:
Canadian Income Tax Act with Regulations is published twice a year,
usually in March and August. |
|
©Publications Gouvernementales
2000-2012
1185, rue University, Montréal, Québec, Canada, H3B
3A7
Téléphone: (514) 954-1633 · Ligne sans frais:
1-888-834-1633 · Courriel: infos@pubgouv.com |
|
|
