Canadian Income Tax Act with Regulations, Annotated, 103rd Edition, 2017 Spring
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Celebrating 100 Years Of The Income Tax Act

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.

The Full Text of the Income Tax Act and Regulations

It has been 100 years since the Income War Tax Act first came into force. Since then, the size and complexity of the legislation has grown year-by-year, and 2017 has been no exception. Canadian Income Tax Act with Regulations, Annotated contains all of the latest legislative developments, including: 

  • The full text of the Income Tax Act and the Income Tax Regulations, amended and current as of July 2017
  • Draft legislative proposals relating to tax planning using private corporations—announced on July 18, 2017
  • Bill C-44 (the first Budget 2017 implementation bill)—Royal Assent on June 22, 2017
  • Budget 2017 Tax Measures—tax changes that have yet to be enacted
  • September 16, 2016 Draft Legislation—numerous technical amendments to the Act
  • October 3, 2016 Draft Legislation—proposed amendments to the principal residence exemption
  • May 5, 2017 Draft Legislation—tax relief for farming or fishing cooperatives
  • May 18, 2017 Draft Legislation—tax relief for soldiers deployed on international missions
  • Bills with consequential tax amendments: Bill C-4 (Royal Assent on June 19, 2017), Bill C-51 (First Reading June 6, 2017), and Bill C-59 (First Reading June 20, 2017)

Additional Features:

  • 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 LLP
    • Tables of automobile, mileage, interest, exchange, and capital cost allowance rates
    • Tax integration tables from PricewaterhouseCoopers LLP
    • Summary tables of deadlines, offences, and penalties, and a tax calendar
Available in hardcover, and softcover.
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