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Department of Finance Technical Notes: Income Tax, 21st Edition David M. Sherman, LL.B., LL.M. |
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Finance's explanation of the purpose and application of each section of the Act and an explanation of each amendment organized by section of the Act in the words of those who drafted the amendments. The Work consolidates and organizes the following twelve sources of information going back to 1946: Technical Notes/Explanatory Notes, Notices of Ways and Means Motions, Budget Supplementary Information, Budget Speeches, June 1987 Tax Reform White Paper, December 1987 Tax Reform Supplementary Information, Press Releases, De Boo Budget Date Comments, June 1971 Tax Reform Summary, House of Commons Finance Committee Reports, Regulatory Impact Analysis Statements, Department of Finance comfort letters. What's new: - September 2009 TN - Technical Notes to Bill C-51, the 2009 Budget second bill, First Reading September 30, 2009, including the Home Renovation Tax Credit, First-Time Home Buyer's Credit and other measures - February 2009 TN (budget) - Technical Notes to Bill C-10, released on February 2, 2009 (enacted as S.C. 2009, c. 2, Royal Assent March 12, 2009), including many proposals from the January 27, 2009 Budget, including: o repeal of section 18.2 and related provisions (interest expense double-dipping using foreign affiliate), as recommended by the Minister's Advisory Panel on Canada's System of International Taxation o carryback of post-death losses in deceased's RRSP or RRIF [ss. 146(8.92)-(8.93), 146.3(6.3)-(6.4)] |
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