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Department of Finance Technical Notes, Income Tax, 20th Edition, 2008
November 17, 2009: The 2009 21st edition is expected to be released later this month. We no longer have stock of last year's 2008 20th edition. If you would like to be notified when the 2009 21st edition is available to order, please contact us. Thank you.
     
Format Softcover
Catalogue No. 978-0-7798-2288-1 (for forthcoming 2009 21st edition)
Pages TBA
Language English only
Price $253.00
  Not available to purchase at this time

Compiled, Edited and Annotated by David M. Sherman, B.A., LL.B., LL.M.
Published by Carswell, 2008.

This is an annual publication. The 2008 20th edition was released December 2008. The 2009 21st edition is expected to be released in December 2009.

Description:
Description of last year's edition:

Department of Finance Technical Notes, Income Tax, 20th Edition, 2008 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 20th edition is consolidated to October 15, 2008, and includes all new Department of Finance technical releases since 1946, including:
  • July 2008 TN (budget) – Technical notes to draft legislation released on July 14, 2008, to implement the remaining changes from the 2008 Budget not included in Bill C-50 and other changes.
  • May 2008 TN (donation of medicines) – Technical notes to draft legislation and regulations, May 16, 2008, dealing with the incentive deduction for donations of inventories of medicine to assist international development.
  • April 2008 TN (Budget) – Technical notes to Bill C-50, the "2008 Budget first bill," implementing some of the Budget proposals, February 26, 2008.
  • 2008 NWMM – Notice of Ways and Means Motion to implement Budget proposals, February 26, 2008.
  • 2008 BSI – Supplementary information to the federal Budget of February 26, 2008.
Related publication: Practitioner's Income Tax Act

  
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This page last modified: November 17, 2009
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