The 95th 2013 Spring
edition of the Canadian Income Tax Act with Regulations, Annotated is
filled with accurate, up-to-date content and highlights proposed legislative
changes that make it indispensable for tax professionals.
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 law.
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 Canadian Income Tax Act
with Regulations, Annotated contains:
- Full text of the Income Tax Act and Regulations
- Pending amendments to the Income Tax Act
- Department of Finance comfort letters
- News Releases (including the Department of Finance's
announcement regarding new TFSA rules to address certain types of aggressive
tax planning)
- Editorial notes with explanations, tips and traps
- 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 including the
full text of the Fifth Protocol to the Canada-U.S. Tax Convention and technical
explanations
- Interpretation Act
- The Income Tax Conventions Interpretation Act
- Remission Orders
- Quick reference charts including rates, credits, limits, and
penalties
- Index
The 95th 2013 Spring edition also includes all legislation and
regulations enacted since the last edition and new draft legislation and
regulations including:
- The full text of the Income Tax Act and Regulations as
amended to February 2013
- Legislation from Bill C-45, the Jobs and Growth Act, 2012
implementing 2012 Budget measures including:
- New foreign affiliate dumping rules and amendments to
thin capitalization rules
- Changes to investment tax credits
- SR&ED rules
- Partnerships
- Employee profit sharing plans
- Retirement compensation arrangements
- Registered disability savings plans
- New pooled registered pension plan provisions
- Bill C-44, the Helping Families in Need Act –
consequential amendments to the Income Tax Act
- Other proposals including:
- Bill C-48, the Technical Tax Amendments Act, 2012 –
consolidates
- Technical amendments from past years
- Provisions for non-resident trusts
- Foreign affiliates
- Certain measures from the 2010 Budget including:
- Reporting tax avoidance transactions
- Foreign tax credit generators
- Loss trading re SIFT conversions
- Bill C-377, An Act To Amend the Income Tax Act
(requirements for labour organizations) – private member's bill regarding
information to be disclosed by labour organizations
- Draft legislation released July 25, 2012 regarding
stapled securities, instalment rules for SIFT trusts and SIFT partnerships and
withholding tax on certain amounts that are payable from a Canadian resident
trust
- Draft legislation released November 27, 2012 regarding
Canadian banks with foreign affiliate
- Draft legislation released December 21, 2012 regarding
additional technical changes
- Amendments to Regulations on a variety of issues
- Department of Finance comfort letters, and news releases
reproduced following the provision to which they relate
- New and updated Editorial Notes with explanations, tips and
traps
- Updated charts and 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
- Numerous quick reference charts including tax rates and
credits, automobile, mileage, interest, exchange, withholding tax and CCA
rates, deadlines, offences and penalties.
Other features include:
- Shading of proposed legislation, comfort letters, news
releases, and budget extracts
- Tax calendar
- Integration tables from PricewaterhouseCoopers LLP
- 2013 and 2012 Tax Rates and Credit Tables from
PricewaterhouseCoopers LLP
This edition consolidates all amendments made by legislation
passed by Parliament and all regulations promulgated on or before February 4,
2013.
Please Note: Canadian Income Tax Act with Regulations is
published twice a year, usually in March and August.
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