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Practitioner's Income Tax Act 2021, 59th Edition
Spring 2021

Auteur(s) :
Sherman, David M. (Editor)
Éditeur :
Année :
Nombre de pages :
Type de reliure :
Prix :
168,00 $
Format :

Table des matières  

Product Description

This is a comprehensive resource with expert insights, detailed annotations, and updated amendments all in a portable, single-volume format. It features extensive tax rate tables and the full text of the Canada-U.S. and Canada-U.K.

New in this edition
  • S.C. 2020, c. 11 (Bill C-20), An Act respecting further COVID-19 measures: Canada Emergency Wage Subsidy (CEWS) extended, deadlines extended by Time Limits and Other Periods Act (TLOPA)
  • S.C. 2020, c. 12 (Bill C-4), COVID-19 Response Measures Act: Canada Recovery Benefit (CRB) measures
  • S.C. 2020, c. 13 (Bill C-9), An Act to amend the Income Tax Act (Canada Emergency Rent Subsidy and Canada Emergency Wage Subsidy): Canada Emergency Rent Subsidy and changes to CEWS
  • Bill C-14 (First Reading Dec. 2, 2020), Economic Statement Implementation Act, 2020certain COVID-19 support provisions of the Fall Economic Statement and the Nov. 19, 2020 CERS draft legislation
  • November 30, 2020 Economic Statement: draft legislation and other announcements (some integrated in Bill C-14)
  • Draft legislation and explanatory (technical) notes released on Nov. 27, 2020 (employee life and health trusts); Dec. 15, 2020 (zero-emission vehicles); Dec. 16, 2020 (extension for spending capital raised via flow-through shares); Dec. 21, 2020 (automobile standby charge for employees); Jan. 19, 2021 (child care expenses and the disability supports deduction)
  • September 23, 2020 Speech from the Throne excerpts indicating future amendments
  • Various sets of amending regulations to change and extend the CEWS to March 2021
  • Various announcements from Finance, CRA and other government departments providing COVID-19 administrative relief and indicating possible legislative amendments


Également disponible en version française :

La Loi du Praticien : Loi de l'impôt

sur le revenu, 43e édition

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