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Practitioner's Income Tax Act 2010, 37th Edition
March 18, 2010: The 2010 37th edition has been released and we will receive copies shortly. Orders submitted on-line will be filled as soon as we receive stock.
Practitioner's Income Tax Act 2009, 35th Edition          
Format Softcover OR Format Softcover + CD-ROM
Catalogue No. 978-0-7798-2337-6   Catalogue No. 978-0-7798-2338-3
Pages Approximately 2600 pages   Pages Approximately 2600 pages
Language English only   Language English only
Price $105.00   Price $126.00
  Add to Cart     Add to Cart

Edited by David M. Sherman, B.A., LL.B., LL.M.
Published by Carswell Publishing, 2010.

This is a biannual publication. The 37th edition was released March 2010. The 36th edition was released August 2009.

Description:
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.

Current to January 11, 2010, the 37th Edition is updated and expanded to include all developments since the last edition, including:
  • Bill C-51, enacted December 15, 2009, including proposals from the January 27, 2009 Budget not previously enacted, such as the Home Renovation Tax Credit, the First Time Home Buyer's Credit and the Disability Home Purchase Credit, and relief for prescribed flood regions
  • Draft foreign-affiliate legislation and regulations, December 18, 2009
  • New draft and enacted regulations covering various matters, including securities held by financial institutions and Omnibus regulations
  • Dept. of Finance, CRA and Agriculture Canada news releases announcing proposed changes in various areas, including TFSA anti-avoidance rules, federally-regulated pension plans, automobile numbers, inflation indexing, and prescribed drought and flood areas
  • Five 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
  • Passing of new Remission Orders
  • Updated composition of various CRA headquarters Committees
  • New developments in the law of rectification (to fix tax mistakes)
  • Publication of the Canadian Tax Foundation 2008 annual conference report, and presentations by the CRA and others at the 2009 conference
  • Hundreds of new CRA interpretation letters and rulings ("VIEWS" documents) released by the CRA, 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
  • 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 dozens of appeals
  • Publication of journal articles and conference reports throughout the year
  • Significant enactments still pending from earlier editions include (see Table of Proposed Amendments 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).
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.

The expert Topical Index is compiled personally by David Sherman, and includes references to many terms that do not appear directly in the legislation but which the practitioner may want to search for (e.g. carryback, ordering, short taxation year, vertical amalgamation).

PITA is also available on CD-ROM with the purchase of the print version. The CD-ROM contains the complete content of the 37th 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: March 18, 2010
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