There’s only one reference on the Income Tax Act that puts the strength of 26 distinguished tax experts behind you.
Representing the tax and accounting intelligence of specialists from Dentons, Minden Gross, PWC, Thorsteinssons and Wolters Kluwer, no other single reference is better qualified to keep you fully informed. Canadian Income Tax Act with Regulations, Annotated provides in-depth commentary, valuable cross-references and editorial notes from the best minds in the business.
Navigate the most recent legislative developments with the latest content and commentary on the Act.
- Reduced the 2nd tax bracket from 22% to 20.5%
- Introduced the new top tax bracket of 33%
- Made consequential amendments to other rates
- Reverted the TFSA annual dollar limit
- Revised eligible capital property rules
- Restricted small business deduction multiplication
- Emissions trading regimes
- Country-by-country reporting
- The common reporting standard
- Taxation of switch-fund shares
Make better decisions, faster:
- Cross references to related sections of the Act and Regulations
- Income tax folios, bulletins, circulars, technical interpretations, forms, guides, comfort letters, and news releases
- Canadian Tax Foundation, STEP Canada, and Wolters Kluwer newsletter articles
- Case annotations summarizing key court decisions
- 2017 tax rates and credits tables from PricewaterhouseCoopers
- Tables of automobile, mileage, interest, exchange, and capital cost allowance rates
- Tax integration tables from PricewaterhouseCoopers
- Summary tables of deadlines, offences, and penalties, and a tax calendar