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Practitioner's Income Tax Act 2022
62nd Edition
Fall 2022
(Two volumes)

Auteur(s) :
Sherman, David M. (Editor)
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Prix :
177,00 $
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Product Description

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

What's New in This Edition:

  • S.C. 2022, c. 10 (Bill C-19), Budget Implementation Act, 2022, No. 1: Certain 2022 Federal Budget proposals and some provisions of February 4, 2022, and earlier draft legislation (throughout the Act and Regulations); Select Luxury Items Tax Act (consequential amendments)
  • S.C. 2022, c. 5 (Bill C-8), Economic and Fiscal Update Implementation Act, 2021: Certain measures tabled in the Economic and Fiscal Update 2021, including the new Small Businesses Air Quality Improvement Tax Credit and Farmers Fuel Charge Refundable Tax Credit; expanding the Northern Residents Deduction and School Supplies Tax Credit; Underused Housing Tax Act (consequential amendments)
  • April 7, 2022, Federal Budget, including proposed amendments (Notice of Ways and Means Motion) not included in Bill C-19 and excerpts from the Budget Supplementary Information and chapters of the Budget Plan (throughout the Act and Regulations)
  • April 29, 2022 draft legislation: Hybrid mismatch arrangements (ITA 12.7, 18.4, 20(1)(yy), 113(3), (5), 214(17), (18))
  • February 4, 2022 draft legislation: Many outstanding Budget 2021 measures and other previously released measures (some now enacted by Bill C-19)
  • Bill C-22, Canada Disability Benefit Act (First Reading June 2, 2022): Consequential amendment (ITA 241(4)(d)(vii. 51))P.C. 2022-46 and P.C. 2022-265: Amendments to Reg. 8901.2 (CEWS and CERS)
  • P.C. 2022-197: Amendments to Reg. 100(3) in force January 1, 2023
  • Various announcements from Finance, CRA, and other government departments providing administrative relief, etc. and indicating possible legislative amendments
  • New Selected Cases annotations to reflect important jurisprudence since the last edition


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