Canadian Income Tax Act with Regulations, Annotated, 115th Edition, 2023 - Soft Cover

Format: Print Book
Product ID: 10096963-0005

There’s only one reference on the Income Tax Act that puts the strength of 26 distinguished tax experts behind you. 

Representing the tax and accounting intelligence of specialists from Dentons, Minden Gross, PwC, and Wolters Kluwer, no other single reference is better qualified to keep you fully informed. Canadian Income Tax Act with Regulations, provides valuable cross-references, comprehensive editorial notes, and a breadth of related third-party references, all selected by experienced tax specialists.


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The Full Text of the Income Tax Act and Regulations 

Since the Income War Tax Act first came into force over a century ago, the size and complexity of the legislation have grown exponentially. Over the past months, numerous new amendments and proposals continued this trend.  Canadian Income Tax Act with Regulations, Annotated contains all of the latest legislative developments since the previous edition, which notably includes:

  • Bill C-47, which implemented certain measures of Federal Budget 2023 and many various technical amendments;
  • Bills C-46 and C-30, which implemented targeted tax relief by temporarily enhancing the GST/HST credit;
  • Bill C-32, which implemented many measures from the Federal Fall Economic Statement 2022 and the Federal Budget 2022;
  • Draft legislative measures to reform and modernize Canada’s transfer pricing rules;
  • Proposed legislation that would implement the excessive interest and financing expenses limitation;
  • Proposed legislation that would implement the new reporting rules for digital platform operators; and
  • Proposed legislation (from August 9, 2022) that would implement various measures from Federal Budgets 2021 and 2022.


Additional features

Editorial notes with explanations, tips, and traps

The Multilateral Instrument, which modifies the terms of tax treaties between Canada and agreeing countries

Full text of the Canada-U.S. Tax Treaty, with detailed editorial notes by Dentons Canada LLP

Full text of the Canada-U.K. Tax Treaty


Key references to additional resources, including:

Cross references to related sections of the Act and Regulations

Income tax folios, bulletins, circulars, technical interpretations, forms, guides, comfort letters, and news releases

Canadian Tax Foundation, STEP Canada, and Wolters Kluwer newsletter articles

Case annotations summarizing key court decisions

Numerous quick reference charts, including:

  • 2023 tax rates and credits tables from PricewaterhouseCoopers LLP
  • Tables of automobile, mileage, interest, exchange, and capital cost allowance rates
  • Tax integration tables from PricewaterhouseCoopers LLP
  • Summary tables of deadlines, offences, and penalties, and a tax calendar

Editorial Board — As of July 2023

Trust the tax and accounting intelligence from the top firms in Canada:

Joseph Frankovic LL.B., LL.M., Ph.D., CFA
Member of the Ontario Bar and the adjunct faculty of Osgoode Hall Law School

Dentons Canada LLP

Paige Donnelly J.D., MBA, CFA
Caroline Harrell, B. Comm., J.D.
Mark Jadd LL.B.
Earl I. Miller LL.B.
Larry Nevsky LL.B., CPA, CA
Tony Schweitzer LL.B., LL.M.
Yves St-Cyr LL.L.
Ron Dueck J.D.
Jacob Yau J.D.

Minden Gross LLP
Matthew Getzler J.D., MBA
Michael Goldberg B. Comm. Hons., LL.B.
Joan Jung LL.B.
Samantha Prasad B.A., LL.B.

PricewaterhouseCoopers LLP
Catherine Hibbard CPA, CA
Ruby Lim CPA, CA
Colin Mowatt CPA, CA

Thorsteinssons LLP
Michael Colborne LL.B., LL.M.
Michael McLaren B.Sc., LL.B.

Wolters Kluwer Canada Limited
Robert Boucher CPA, CA
Jennifer Corris B.Math
Mark Ho CPA (Australia)

Cameron Mancell CFP®
Roderick McBey GJM, BA, LL.B., TEP
Ellen McClure LL.B., LL.M.
Peter Tomlinson B.A., LL.B.

More Information
Product Type Publications
Format Print Book