Editor-in-Chief: Richard W. Pound, Q.C., F.C.A.

Stikeman Income Tax Act Annotated (SITA) is a completely consolidated, annotated version of Canada's federal Income Tax Act, Regulations and Application Rules.

This new edition is updated and expanded to include all developments since the last edition, including:

• Bill C-51, Economic Recovery Act (S.C. 2009, c. 31)


• December 18, 2009 draft foreign affiliate legislation and regulations


• New draft and enacted regulations covering various matters, including securities held by financial institutions and Omnibus regulations


• Finance/CRA news releases and notices indicating possible legislative amendments


• New Selected Cases annotations to reflect important jurisprudence since the last edition.

SITA features full History annotations for each provision of the Act, including former readings. It includes Selected Cases annotations prepared by Richard Pound that concisely summarize judgments relevant to specific provisions of the Act.

All the newest draft legislation is fully indexed and annotated with detailed annotations for Related Provisions, Definitions, and Regulations. In addition, the Department of Finance technical notes are included for all draft legislation.

ADDITIONAL OPTIONS:

Portable Income Tax Act—With the purchase of SITA is the option to purchase the Portable Income Tax Act — a lightweight, convenient print version of the complete Act. It is an up-to-date consolidation of the Income Tax Act, along with proposed amendments but without annotations. A convenient research tool light enough to carry to meetings, court, home, and to carry while travelling.

SITA CD-ROM — With the purchase of SITA is the option to purchase the SITA CD-ROM —Contains the complete content of SITA editions 42 through 47 inclusive, Folio 4 functionality and an easy-to-use search template — a completely portable version of the last five editions of the Act on your desktop.

No Charge Electronic Currency Updates — eCurrency Tax Times — a twice-monthly email highlighting income tax developments between editions of SITA. Available to Standing Order customers only.

Also available in hardcover.

Richard W. Pound, O.C., O.Q., Q.C., F.C.A., is a partner and member of the firm’s Tax Group in the Montreal office of Stikeman Elliott LLP. His main areas of practice include tax litigation and negotiations with tax authorities on behalf of clients, in addition to tax advisory work. Mr. Pound is recognized by LEXPERT as a practitioner “repeatedly recommended” in the corporate tax, personal tax planning and tax litigation sectors. He is a member of the Ontario and Quebec Bars.



Mr. Pound is a member of the Canadian Tax Foundation, the Association de planification fiscale et financière (APFF), the Canadian Bar Association, the International Fiscal Association and the International Association of Practising Lawyers. He is the Chancellor of McGill University, where he has lectured at the Faculty of Law. He is a member of the International Olympic Committee, Chairman of the Olympic Games Study Commission and Chairman of the World Anti-Doping Agency (WADA). Mr. Pound was awarded a Doctor of Laws (honoris causa) by the University of Windsor, an Honorary Ph.D. by the U.S. Sports Academy and a Doctor of Laws (honoris causa) from the University of Western Ontario.