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Canadian Income Tax Act with Regulations, Annotated 89th Edition, Spring 2010
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. 		Canadian Income Tax Act with Regulations, Annotated Spring 2010

The 89th Spring 2010 edition of Canadian Income Tax Act with Regulations, Annotated is current to March 4, 2010, 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 (including the Department of Finance’s announcement regarding new TFSA rules to address certain types of aggressive tax planning)
  • 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 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
Other features include:
  • Shading of proposed legislation, comfort letters, news releases, and budget extracts
  • Tax calendar
  • Integration tables from PricewaterhouseCoopers LLP
  • 2010 and 2009 Tax Rates and Credit Tables from PricewaterhouseCoopers LLP
Canadian Income Tax Act with Regulations, Annotated, 89th Edition is updated with all 2010 Budget measures as well as legislation and regulations enacted since the last edition and new draft legislation and regulations. 2010 Budget proposals include:
  • Changes to employee stock option rules, including elimination of deferral for non-CCPC options
  • Revisions to the proposed amendments for non-resident trusts and foreign investment entities
  • Changes to the definition of “taxable Canadian property” affecting the taxation of non-residents
  • Simplification of Section 116 Clearance Certificate process
  • Changes to the expenditure rule for charities
  • New rules to allow RRSP or RRIF proceeds to be transferred into an RDSP
  • Decrease in interest rate on refunds to corporations
  • Changes to certain CCA rates and rules
Please Note: Canadian Income Tax Act with Regulations is published twice a year, usually in March and August.

DESCRIPTION
Publisher CCH Canadian
Year of release 2010
Format Softcover
Pages 2997
Catalogue No. B363
Price 125.75$
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Bilingual No
Available in French Yes: Loi de l'impôt sur le revenu du Canada et Règlement annotés

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Les prix et la disponibilité peuvent être sujets au changement. Les frais d'expédition et les taxes sont en sus.
Dernière modification: 2 août 2010
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