Department of Finance Technical Notes, Income Tax, 22nd Edition, 2010
Compiled, Edited and Annotated by David M. Sherman, B.A., LL.B., LL.M.
Published by Carswell, 2010.
This is an annual publication. The 22nd 2010 edition was released December 2010. The 23rd 2011 edition is expected to be released in December 2011.
|Department of Finance Technical Notes, Income Tax,
22nd Edition, 2010 is an annotated consolidation of technical notes and
other income tax commentary from the Government of Canadas Department of
Finance. This is an indispensable guide for anyone who must read and understand
the Income Tax Act.
This book is an ideal companion to the published Income Tax Act. It explains the provisions of the Act, Application Rules, and Regulations in the words of those who drafted them the Department of Finance. This information has been annotated by David M. Sherman, with editorial comments and cross-reference to other entries as appropriate.
Department of Finance Technical Notes, Income Tax consolidates and organizes twelve sources of information, organized by section of the Act:
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