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Department of Finance Technical Notes, Income Tax, 22nd Edition, 2010

Format Softcover
Catalogue No. 978-0-7798-3472-3
Pages Approx. 3050
Language English only
Price $253.00
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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 Canada’s 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:
  • Technical Notes or Explanatory Notes (TN) issued since 1982
  • Notices of Ways and Means Motions (NWMM), accompanying proposals, legislation or budgets since 1975
  • Budget Supplementary Information (BSI) since 1972
  • Budget Speeches since 1946
  • June 1987 Tax Reform White Paper
  • December 1987 Tax Reform Supplementary Information
  • Press Releases from the Department of Finance, Canada Revenue Agency and other government departments
  • De Boo Budget Date Comments (1975-1980)
  • June 1971 Tax Reform Summary
  • House of Commons Finance Committee Reports
  • Regulatory Impact Analysis Statements (RIAS) since 1986
  • Department of Finance comfort letters, going back to 1995.
The 22nd 2010 edition is consolidated to November 18, 2010, and includes all new Department of Finance technical releases since 1946, including:
  • Nov. 2010 TN (technical) – Technical Notes to a package of miscellaneous draft technical legislation released on November 5, 2010.
  • Sept. 28, 2010 TN (budget) - Technical Notes to Bill C-47, the 2010 Budget second bill, which received First Reading in the House of Commons on September 30, 2010 and Second Reading on November 4, 2010. Includes much of the (March 2010) Budget draft legislation of August 27, 2010 as well as other provisions released earlier
  • Sept. 10, 2010 TN (Part 1 – non-resident trusts)
  • Sept. 10, 2010 TN (Part 2 – foreign affiliates)
  • Sept. 10, 2010 TN (Part 3 – budget)
  • July 2010 TN (Part 1 – technical)
  • July 2010 TN (Part 2 – bijuralism)
  • April 2010 TN (budget)
  • 2010 BSI and 2010 NWMM
  • Regulatory Impact Analysis Statements and Technical Notes accompanying new regulations, including May 2010 TN (oil sands projects), May 2010 TN (clean energy generation) and others
  • Numerous news releases on various matters, released by the Department of Finance, Canada Revenue Agency, and "Agriculture and Agri-Food Canada."
Related publication: Practitioner's Income Tax Act

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This page last modified: October 4, 2011

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