Publications Gouvernementales Placer la commande Voir panier Ecrivez-nous Cartes Livres Recherche Accueil

Canadian Income Tax Act with Regulations, Annotated 85th Edition, 2008
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.		 canadian income tax act 2008
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 85th edition is current to March 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
  • Remission Orders
  • Quick reference charts including rates, credits, limits, penalties:
    • Tax calendar
    • Integration tables from PricewaterhouseCoopers LLP
    • 2008 Tax Rates and Credit Tables
    • 2007 Tax Rates and Credits Tables (as amended by the October 2007 Federal Economic Statement)
The 85th edition is updated and expanded to include all developments since the last edition, including:
  • 2007 Federal Budget and Economic Statement – enacted by Bill C-28:
    • changes to foreign affiliate rules
    • new functional currency provisions
    • new registered disability savings plans
    • changes to non-resident with holding on interest income
    • new child tax credit
    • reduction of lowest personal tax rate
    • changes to personal credits including: basic, spousal, common-law partner, and eligible dependant amounts
    • new rules on interest deductibility for inter-affiliate loans
    • changes to rules for instalment payments
    • new designated and recognized stock exchange provisions
    • excess corporate holdings regime for private foundations
    • new working income tax benefit
  • The full text of the Fifth Protocol to the Canada-US treaty
  • New and amended Regulations including those for:
    • Phased retirement and worker retention
    • Prescribed programs for child fitness tax credit
    • Designated stock exchanges
  • New draft legislation on taxation of financial institutions.
This legislation cited in this edition is current to February 26, 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 85th 2008 edition was released March 2008. The 84th 2007 edition was released September 2007.

DESCRIPTION
Publisher CCH Canadian Ltd
Year of release 2008
Format Softcover
Pages 2928
Catalogue No. 909B
Price 120.00$
  Ajouter au panier
Bilingual No
Available in French Loi de l'impôt sur le revenu du Canada et Règlement annotés

Si vous avez des questions, n'hésitez pas à communiquer avec nous par courriel.

Retour à la section: Fiscalité

Les prix et la disponibilité peuvent être sujets au changement. Les frais d'expédition et les taxes sont en sus.
Dernière modification: 11 avril 2008
©Publications Gouvernementales 2000-2008
1185, rue University, Montréal, Québec, Canada, H3B 3A7
Téléphone: (514) 954-1633 · Ligne sans frais: 1-888-834-1633 · Courriel: infos@pubgouv.com