Canadian Income Tax Act with Regulations, Annotated, 103rd Edition, 2017 Spring
Trust the tax and accounting intelligence from the top firms in Canada

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. 

  • The full text of the Income Tax Act and the Income Tax Regulations, amended and current as of March 2017
  • New explanatory notes to the Canada-U.S. Tax Treaty by Dentons Canada
  • Bill C-2, which implemented the following tax changes:‚Äč

- 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

  • Bill C-29 (the second Bill to implement Budget 2016 measures), which added the following notable changes:

- 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

  • Bill C-26, which added measures consequential to the expansion of the Canada Pension Plan.

Make better decisions, faster: 

  • Editorial notes with explanations, tips, and traps
  • Key references to additional resources, including:

- 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

  • Full text history notes, detailing past legislative changes
  • Numerous quick reference charts, including:

- 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

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