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Practitioner's Income Tax
Act 2011, 40th Edition |
The
Practitioner's Income Tax Act (PITA) is the market leading consolidated,
annotated version of Canada's federal Income Tax Act, Regulations and
Application Rules. It includes all proposed legislation in context (with
Department of Finance explanatory notes) and is fully annotated and indexed.
PITA includes the Department of Finance "comfort letters" obtained under the
Access to Information Act. It also features extensive tax rate tables, the full
texts of the Canada-US and Canada-UK tax conventions and protocols, and the
text of the Interpretation Act.
A must-have guide for any tax or
accounting professional's library, PITA is your single source tax research
centre packed with all the essential tax information you need at your
fingertips. |
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The 40th edition includes the text of the Income
Tax Act of Canada, fully consolidated to reflect all recent amendments, plus
all proposed or draft amendments to July 8, 2011, including:
- March 22, 2011 and June 6, 2011 Federal Budget
Notice of Ways and Means Motions
- Conservative Party Election Platform, April 2011
- March 16, 2011 draft legislation (changes to
reverse three FCA decisions)
- February 10, 2011 amending regulations (prescribed
2009 drought/excessive moisture regions for tax deferral)
- February 3, 2011 amending regulations (phase-out of
the accelerated capital cost allowance for oil sands projects)
- February 10, 2011 draft regulations (Omnibus
technical amendments)
- New draft and enacted regulations
- Various CRA news releases and Finance comfort
letters
- Several new Remission Orders
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All the newest draft legislation is fully indexed and
annotated by David Sherman with detailed annotations for Related Provisions,
Definitions, Regulations and Sherman's Notes. In addition, the Department of
Finance technical notes are included for all draft legislation.
The
expert Topical Index is compiled personally by David Sherman, and includes
references to many terms that do not appear directly in the legislation but
which the practitioner may want to search for (e.g. carryback, ordering, short
taxation year, vertical amalgamation).
You may view the Table of
Contents (in PDF format) by clicking on this link: Table of Contents. |
PITA is also available on CD-ROM with the
purchase of the print version. The CD-ROM contains the complete content of this
edition of PITA, along with previous editions, NEXT page functionality
and an easy-to-use search template … a completely portable version of the
Act on your desktop.
All purchases of software are final. More
information can be found in our Return
Policy.
Related publication: Department
of Finance Technical Notes, Income Tax
Please Note: This is a
biannual publication. Practitioner’s Income Tax Act is published
twice a year, usually in March/April and August/September
This is a
biannual publication. The 2011 40th edition was released in August 2011. |
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Téléphone: (514) 954-1633 · Ligne sans frais:
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