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Canadian Income Tax Act with Regulations, Annotated 95th Edition, 2013 Spring

Canadian Income Tax Act with Regulations, Annotated 95th Edition, 2013 Spring    
Format Softcover
Catalogue No. 8B28
Pages Approximately 3000
Language English; Aussi disponible en français annuellement
Price $147.50
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Published by CCH Canadian Ltd., 2013.

This is a biannual publication. The 95th edition was released April 2013. The 94th edition was released August 2012.

Description:

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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This page last modified: April 11, 2013

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