{"product_id":"pre-order-approx-4-6-business-days-practitioners-income-tax-act-69th-student-edition-volume-1-volume-2-proview-by-david-m-sherman-9781038218414-final-sale-28268","title":"*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* Practitioner's Income Tax Act 69th Student Edition Volume 1 + Volume 2 + Proview by David M. Sherman 9781038218414 *FINAL SALE*","description":"\u003cp\u003eTwo-volume Paperback, Thomson Reuter\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003ePractitioner's Income Tax Act\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003eNew developments in this edition include:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003e\u003cspan data-olk-copy-source=\"MessageBody\"\u003eBill C-15, \u003cem\u003eBudget 2025 Implementation Act, No. 1 \u003c\/em\u003e\u003c\/span\u003e\u003c\/strong\u003e(First Reading November 18, 2025; Second Reading December 10, 2025): Implements certain 2025 Budget and 2024 Fall Economic Statement measures and various earlier proposals (throughout the Act and Regulations)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003eBill C-19, \u003cem\u003eCanada Groceries and Essentials Benefit Act \u003c\/em\u003e\u003c\/strong\u003e(First Reading January 28, 2026): Increases and renames the GST\/HST Credit , as announced by the Prime Minister on January 26, 2026 (ITA 122.5 and related provisions)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003eNovember 4, 2025 Federal Budget\u003c\/strong\u003e, including proposed amendments (Notice of Ways and Means Motion) not included in Bill C-15 and excerpts from the Budget Supplementary Information and chapters of the Budget Plan (throughout the Act and Regulations)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003eAugust 15, 2025 draft legislation\u003c\/strong\u003e: 2024 Fall Economic Statement measures and technical amendments not included in Bill C-15 (throughout the Act and Regulations)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003eJanuary 14, 2026 Finance Canada announcement\u003c\/strong\u003e: 2026 automobile dollar limits (Reg. 7305.1, 7306, 7307)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003e\n\u003cstrong\u003eAugust 18 and September 26, 2025 Agriculture Canada announcements\u003c\/strong\u003e: Livestock tax deferral regions for 2025 (Reg. 7305.01)\u003c\/li\u003e\n\u003cli class=\"x_x_MsoListParagraph\"\u003eVarious other announcements from Finance, CRA and other government departments providing administrative relief, etc. and indicating possible legislative amendments\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Scorpio Bookstore","offers":[{"title":"New","offer_id":43408385441851,"sku":"1R2WR2-6330","price":259.95,"currency_code":"CAD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0369\/1895\/1995\/files\/17779171696438GQ8CV7WXEWBCVG11B4B.png?v=1777917179","url":"https:\/\/www.scorpiobookstore.com\/products\/pre-order-approx-4-6-business-days-practitioners-income-tax-act-69th-student-edition-volume-1-volume-2-proview-by-david-m-sherman-9781038218414-final-sale-28268","provider":"Scorpio Bookstore","version":"1.0","type":"link"}