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Practitioner's Income Tax Act 2009, 36th Edition
February 26, 2010: The 2010 37th edition is in preparation and is expected to be released in April (price TBA). If you would like to be notified when the new edition is available to order, please contact us. We no longer have stock of the 2009 36th edition."
Practitioner's Income Tax Act 2009, 35th Edition          
Format Softcover OR Format Softcover + CD-ROM
Catalogue No. 978-0-7798-2184-6   Catalogue No. 978-0-7798-2185-3
Pages Approximately 2600 pages   Pages Approximately 2600 pages
Language English only   Language English only
Price $103.00   Price $123.00
  Not available for purchase at this time     Not available for purchase at this time

Edited by David M. Sherman, B.A., LL.B., LL.M.
Published by Carswell Publishing, 2009.

This is a biannual publication. The 36th edition was released August 2009. The 37th edition is expected to be released in April 2010.

Description:
Description of the 36th Edition:

The Practitioner's Income Tax Act (PITA) is the market leading consolidated, annotated version of Canada's federal Income Tax Act, Regulations and Application Rules. It includes all proposed legislation in context (with Department of Finance explanatory notes) and is fully annotated and indexed. PITA includes the Department of Finance "comfort letters" obtained under the Access to Information Act. It also features extensive tax rate tables, the full texts of the Canada-US and Canada-UK tax conventions and protocols, and the text of the Interpretation Act.

A must-have guide for any tax or accounting professional's library, PITA is your single source tax research centre packed with all the essential tax information you need at your fingertips.

The 36th edition, current to July 3, 2009, reflects the following new developments since the 35th edition:
  • Bill C-10, enacted March 12, 2009, including remaining proposals from the February 26, 2008 Budget not previously enacted
  • Capital cost allowance regulations passed in spring 2009, implementing changes proposed in the 2007, 2008 and 2009 Budgets
  • Dept. of Finance and CRA news releases announcing proposed changes in various areas
  • New draft regulations covering various matters
  • Passing of new Remission Orders
  • Hundreds of new CRA interpretation letters and rulings (“VIEWS” documents) released by the CRA under the Access to Information Act, discussed in the Notes
  • Release by the CRA of new or revised Interpretation Bulletins, Information Circulars, Income Tax Technical News, Registered Charities Newsletters, Registered Plans Directorate newsletters, Transfer Pricing Memoranda, SR&ED Application Policies, Forms, Guides, Charities Policies, RPP Consultation Sessions and other administrative announcements
  • Various news releases, Backgrounders, Fact Sheets and notices from the Department of Finance, the CRA, Agriculture Canada and other government departments on a range of issues
  • Responses to various Access to Information requests filed by David Sherman, on numerous different matters
  • New case law including decisions from the Supreme Court of Canada, Federal Court of Appeal, Tax Court of Canada and provincial courts — including new information on the current status of some appeals
  • Publication of journal articles and conference reports throughout the year
  • New comfort letters from the Department of Finance, obtained by David Sherman under the Access to Information Act, and shown as Proposed Amendments to the legislation
  • Significant enactments still pending from earlier editions (see Table of Proposed Amendments following this Introduction for full list):
    • Bill C-10 (formerly Bill C-33), covering non-resident trusts and foreign investment entities (Part 1 — see ss. 94-94.4), technical amendments (Part 2 — most of these proposals go back to December 20, 2002), and bijuralism (Part 3). Bill C-10 was expected to be enacted in 2007 but was been stalled in the Senate due to concerns about the non-resident trust rules and proposed changes to the film production credit (125.4(1)“Canadian film or video production certificate”). It will need to be amended and re-introduced.
    • FAPI (foreign accrual property income) technical changes proposed in February 2004 (some have been enacted)
  • Index
Also included in the 36th Edition is a complimentary copy of the Canada Tax Service Quick Reference Guide, prepared by McCarthy Tétrault LLP. The Guide is a quick reference for tax rates and other commonly used tax information, current to July 1, 2009.

All the newest draft legislation is fully indexed and annotated by David Sherman with detailed annotations for Related Provisions, Definitions, Regulations and Sherman's Notes. In addition, the Department of Finance technical notes are included for all draft legislation.

PITA is also available on CD-ROM with the purchase of the print version. The CD-ROM contains the complete content of the 36th edition of PITA, along with previous editions, NEXTpage functionality and an easy-to-use search template…a completely portable version of the Act on your desktop.

All purchases of software are final. More information can be found in our Return Policy.

Please Note: Practitioner's Income Tax Act is published twice a year, usually in March/April and August/September.

Related publication: Department of Finance Technical Notes, Income Tax

  
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This page last modified: February 26, 2010
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