[EY's Guide to Canada's Foreign Affiliate Taxation Rules searchable database is available as a standalone product, or if you’re subscribing to the Federal Income Tax Collection Platinum, we’ll integrate it with your collection. For pricing, please contact your sales representative at 1-855-769-0905.]
FITAC Platinum contains:
Instant access to cross-referenced materials, by section of the Income Tax Act, Income Tax Regulations, and Income Tax Application Rules. Annotations include case law; commentary; CRA forms, publications, and rulings; Finance explanatory notes and comfort letters; and legislation.
All reported income-tax-related judgments (English and French) from the Supreme Court of Canada, Federal Court, Federal Court of Appeal, Exchequer Court, and Tax Court of Canada — including EI and CPP cases.
- Case appeal status — Table showing status of significant SCC and Federal Court of Appeal decisions, along with a summary of key issues (updated real-time on knotia.ca).
- Commentary and webcast links — Links to relevant EY Case Comment articles and EY tax webcasts.
- “Noting up” of income tax cases — Powerful citation feature for SCC, federal, and current TCC cases that provides cases citing the case, as well as cases cited in the case — along with qualifiers indicating whether a case was considered, referred to, distinguished, etc.
- Progression through the courts — Each case contains a list showing its progression through the courts with links to each decision, as well as to Income Tax Act cross-references.
- Quick “Fetch” lookup — Type “cite” and a case name in the Fetch box to quickly go to a particular decision.
- EY’s Guide to Income Tax — Topically organized and searchable by section, this comprehensive commentary is written in plain language with extensive examples.
- EY Case Commentary — Detailed analysis of high-profile tax cases by EY tax professionals.
- EY Rulings Commentary — As CRA does not generally translate French rulings, EY English digest summaries ensure your English search results include applicable French rulings. Also includes a summary and analysis of recent rulings of interest, and includes links to (and from) the ruling being discussed.
- EY Tax Alerts — Tax alerts on important tax matters.
- EY’s Accounting for Income Taxes — Canadian GAAP, US GAAP, and international financial reporting standards relating to the measurement of income tax obligations, along with commentary.
- EY’s Guide to Tax Research and Writing — Outlines the tax research process — from establishing the facts to communicating your findings.
- EY’s TaxMatters@EY — Monthly email newsletter provides a summary of recent income tax developments, publications, and upcoming presentations.
- Also included: CAmagazine, Canadian Petroleum Tax Journal, Canadian Tax Highlights, Canadian Tax Principles, Couzin Taylor Tax Intelligence and Tax Executives Institute.
Consolidated explanatory notes
Explanatory notes for enacted income tax bills to date are consolidated, in section order, as well as reproduced in their entirety.
Federal income tax legislation
- Income Tax Act — Complete text of Income Tax Act, R.S.C., 1985, c. 1 (5th Supp.) with linked sections and defined terms.
- Income Tax Application Rules — Full text of all rules consolidated to date.
- Income Tax Regulations — Full text of all regulations, including all changes since 1993, with accompanying regulatory impact analysis statements.
- Amending acts — Table of amending bills (with chapter and corresponding bill numbers).
- Bill/regulation status — Status (first reading, second reading, etc.) of all outstanding federal public income tax bills originating from the House of Commons or Senate, including draft tax legislation and notices of ways and means motions (updated real-time on knotia.ca).
- Defined terms — All referenced defined terms in the Income Tax Act and regulations link to their respective definitions.
- Federal and Quebec tables of concordance — Between 1972 and 1985 ITA; between ITA and Quebec legislation.
- Proposed/historical amendments — All proposed amending tax bills, notices of ways and means motions, and relevant portions of other bills.
- Related legislation — Includes Canada Business Corporations Act, Canada Pension Plan, Employment Insurance Act, Interpretation Act, and Tax Court of Canada Act.
- Index — Topical index to the Income Tax Act and regulations with more than 10,000 linked entries. Includes an alphabetical listing of allowable medical expenses.
- Historical Income Tax Acts — Contains previously published editions of EY’s Federal Income Tax Act in PDF format, along with a description indicating consolidation date and major amending bills.
Finance comfort letters
All comfort letters describing proposed or contemplated amendments to the Income Tax Act from the Finance Tax Policy Branch, as well as a listing of comfort letters that have not yet been addressed by proposed amendments.
Forms, publications, and rulings
- Bulletins and circulars
- Directory/delegation of powers
- Guides and pamphlets
- Income tax rulings
- Newsletters and technical documents.
Tax rates and tools
- Automobile deduction limit and expense benefit rates
- CCA rate tables (by class and by item) with links to regulations
- Corporate tax rates (including substantively enacted rates)
- Federal and Quebec tables of concordance
- Foreign exchange rates
- Penalties and offences
- Personal income tax rates and credits
- Prescribed interest rates (federal, Alberta, Ontario, and Quebec)
- Budget summaries (federal and provincial) (updated real-time on knotia.ca)
- Tax treaty withholding rates and status
- US personal and corporate federal income tax rates
All Canadian income tax conventions and social security agreements, and tax information exchange agreements, as well as the Vienna and NATO tax-related conventions, and United Nations and OECD model conventions.
Store entry rev. April 2015