Full explanation for each amendment to each section of Canada's Income Tax Act
Finance's explanation of the purpose and application of each section of the Income Tax 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, and Department of Finance comfort letters.
- Oct. 2016 Technical Notes (budget) — accompanied the Oct. 21, 2016 Notice of Ways and Means Motion that will become the second 2016 Budget bill
- Oct. 2016 Technical Notes (CPP) — accompanied the Oct. 3, 2016 Notice of Ways and Means Motion (Canada Pension Plan) incorporated in Bill C-26 (First Reading Oct. 6, 2016)
- Oct. 2016 Technical Notes (principal residences) — accompanied the Oct. 3, 2016 Notice of Ways and Means Motion
- Sept. 2016 Technical Notes (technical) — accompanied draft technical legislation of Sept. 16, 2016
- April 2016 Technical Notes (budget) — accompanied the April 18, 2016 Notice of Ways and Means Motion that became Bill C-15, the first 2016 Budget bill (S.C. 2016, c. 7, Royal Assent June 22, 2016)
- Dec. 2015 Technical Notes (tax rates) — accompanied draft legislation of Dec. 7, 2015 that became Bill C-2 (Second Senate Reading Oct. 6, 2016)
- 2016 NWMM — Notice of Ways and Means Motions accompanying the federal Budget of March 22, 2016
- 2016 BSI — Budget Supplementary Information from the federal Budget of March 22, 2016
- Regulatory Impact Analysis Statements accompanying new regulations
- Press releases on various matters
- New comfort letters from the Department of Finance, proposing technical amendments