{"product_id":"pre-order-nyp-aug-2026-canadian-income-tax-act-with-regulations-annotated-118th-edition-2026-by-editorial-board-top-firms-in-canada-10096963-0008-final-sale-c4b51","title":"*PRE-ORDER, NYP AUG 2026* Canadian Income Tax Act with Regulations Annotated 118th Edition 2026 by Editorial Board: Top Firms in Canada 10096963-0008 *FINAL SALE*","description":"\u003cp\u003ePaperback, Wolters Kluwer\u003c\/p\u003e\n\u003cp\u003eCanadian 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.\u003c\/p\u003e\n\u003ch4\u003e\u003cstrong\u003eThe Full Text of the Income Tax Act and Regulations \u003c\/strong\u003e\u003c\/h4\u003e\n\u003cp\u003eSince the \u003cem\u003eIncome War Tax Act\u003c\/em\u003e 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. \u003cem\u003eCanadian Income Tax Act with Regulations, Annotated\u003c\/em\u003e contains all the latest legislative developments since the previous edition, which notably includes:\u003c\/p\u003e\n\u003ch4\u003e\u003cstrong\u003eRecent changes to the Act, including:\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eBill C-15, Budget 2025 Implementation Act, No. 1, Royal Assent March 16, 2026—this bill included technical measures and the following measures from the 2025 Budget and other previously released proposals:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eEmployee Ownership Trust Tax Exemption\u003c\/li\u003e\n\u003cli\u003eWorkers Cooperatives\u003c\/li\u003e\n\u003cli\u003eScientific Research and Experimental Development Tax Incentive Program\u003c\/li\u003e\n\u003cli\u003eEligible activities under the Canadian Exploration Expense\u003c\/li\u003e\n\u003cli\u003eCapital Gains Rollover on Investments\u003c\/li\u003e\n\u003cli\u003eClean Electricity Investment Tax Credit\u003c\/li\u003e\n\u003cli\u003eInvestment Tax Credit for Carbon Capture, Utilization, and Storage\u003c\/li\u003e\n\u003cli\u003eProposals relating to various Clean Economy Tax Credits\u003c\/li\u003e\n\u003cli\u003eClean Technology Investment Tax Credit\u003c\/li\u003e\n\u003cli\u003eClean Hydrogen Investment Tax Credit\u003c\/li\u003e\n\u003cli\u003eClean Technology Manufacturing Investment Tax Credit\u003c\/li\u003e\n\u003cli\u003eMutual Fund Corporations\u003c\/li\u003e\n\u003cli\u003eSubstantive CCPCs\u003c\/li\u003e\n\u003cli\u003eDisability Supports Deduction\u003c\/li\u003e\n\u003cli\u003eAgricultural Cooperatives: Patronage Dividends Paid in Shares\u003c\/li\u003e\n\u003cli\u003eSynthetic Equity Arrangements\u003c\/li\u003e\n\u003cli\u003eTransfer Pricing\u003c\/li\u003e\n\u003cli\u003eWithholding for Non-Resident Service Providers\u003c\/li\u003e\n\u003cli\u003eHome Accessibility Tax Credit\u003c\/li\u003e\n\u003cli\u003ePersonal Support Worker Tax Credit\u003c\/li\u003e\n\u003cli\u003eCritical Mineral Exploration Tax Credit\u003c\/li\u003e\n\u003cli\u003eAccelerated Capital Cost Allowance for Purpose-Built Rental Housing\u003c\/li\u003e\n\u003cli\u003eAccelerated Capital Cost Allowance for Productivity-Enhancing Assets\u003c\/li\u003e\n\u003cli\u003eImmediate Expensing for Manufacturing and Processing Buildings\u003c\/li\u003e\n\u003cli\u003eTop-Up Tax Credit\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003eBill C-19, Canada Groceries and Essentials Benefit Act, Royal Assent February 12, 2026-this bill increased the maximum annual GST\/HST credit amounts.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003eRecent changes to Regulations, including:\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eRegulations Amending the Income Tax Regulations (Motor Vehicle Expenses and Benefits 2024-2025): SOR\/2025-193, September 19, 2025-amendments to capital cost ceilings, interest expense limit, leasing limit, tax-exempt per-kilometre allowance limit, and operating expense benefit rate to help define the level of automobile expense deductions and taxable benefits allowed under the Act.\u003c\/li\u003e\n\u003cli\u003eRegulations Amending the Income Tax Regulations (2023-2024 Livestock Deferral): SOR\/2025-194, September 19, 2025-amendments to allow for the application of the tax deferral in the regions identified as having been affected by drought, flood or excess moisture conditions.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003e\u003cstrong\u003eProposed tax measures, including:\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eBill C-30, Spring Economic Update 2026 Implementation Act-this bill includes the following measures:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eLabour mobility deduction\u003c\/li\u003e\n\u003cli\u003eEmployee Ownership Trust Tax Exemption\u003c\/li\u003e\n\u003cli\u003eHome Buyers' Plan\u003c\/li\u003e\n\u003cli\u003eEligible Greenhouses\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003eBill C-31, Budget 2025 Implementation Act, No. 2-this bill includes the following measures:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eQualified investments for registered plans\u003c\/li\u003e\n\u003cli\u003e21-Year Rule\u003c\/li\u003e\n\u003cli\u003eCanada Carbon Rebate\u003c\/li\u003e\n\u003cli\u003eImmediate Expensing for Manufacturing and Processing Buildings\u003c\/li\u003e\n\u003cli\u003eTax Deferral Through Tiered Corporate Structures\u003c\/li\u003e\n\u003cli\u003eEligible activities under the Canadian Exploration Expense\u003c\/li\u003e\n\u003cli\u003eClean Hydrogen Investment Tax Credit\u003c\/li\u003e\n\u003cli\u003eInvestment Tax Credit for Carbon Capture, Utilization and Storage\u003c\/li\u003e\n\u003cli\u003eAutomated Federal Benefits for Lower-Income Individuals\u003c\/li\u003e\n\u003cli\u003eCrypto-Asset Reporting Framework and the Common Reporting Standard\u003c\/li\u003e\n\u003cli\u003eNon-Compliance with Information Requests\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003eLegislative Proposals Relating to the Income Tax Act and the Income Tax Regulations, January 29, 2026—these proposals include the following measures from the 2025 Budget and other previously released proposals:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eInvestment Income Derived from Assets Supporting Canadian Insurance Risks\u003c\/li\u003e\n\u003cli\u003eReporting by Non-profit Organizations\u003c\/li\u003e\n\u003cli\u003eHybrid Mismatch Rules\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003eLegislative Proposals Relating to the Income Tax Act and the Income Tax Regulations (FES 2024 and other proposals), August 15, 2025-these proposals include the following measures from the 2024 Fall Economic Statement:\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003eExcessive Interest and Financing Expenses Limitation Rules\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003e\u003cstrong\u003eAdditional features:\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eEditorial notes with explanations, tips, and traps\u003c\/li\u003e\n\u003cli\u003eThe Multilateral Instrument, which modifies the terms of tax treaties between Canada and agreeing countries\u003c\/li\u003e\n\u003cli\u003eFull text of the Canada-U.S. Tax Treaty, with detailed editorial notes by Dentons Canada LLP\u003c\/li\u003e\n\u003cli\u003eFull text of the Canada-U.K. Tax Treaty\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003e\u003cstrong\u003eKey references to additional resources, including:\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003eCross references to related sections of the Act and Regulations\u003c\/li\u003e\n\u003cli\u003eIncome tax folios, bulletins, circulars, technical interpretations, forms, guides, comfort letters, and news releases\u003c\/li\u003e\n\u003cli\u003eCanadian Tax Foundation, STEP Canada, and Wolters Kluwer newsletter articles\u003c\/li\u003e\n\u003cli\u003eCase annotations summarizing key court decisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch4\u003e\u003cstrong\u003eNumerous quick reference charts, including:\u003c\/strong\u003e\u003c\/h4\u003e\n\u003cul\u003e\n\u003cli\u003e2026 tax rates and credits tables from PricewaterhouseCoopers LLP\u003c\/li\u003e\n\u003cli\u003eTables of automobile, mileage, interest, exchange, and capital cost allowance rates\u003c\/li\u003e\n\u003cli\u003eTax integration tables from PricewaterhouseCoopers LLP\u003c\/li\u003e\n\u003cli\u003eSummary tables of deadlines, offences, and penalties, and a tax calendar\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Scorpio 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