[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:
Interactive interpretations (iBox)
Annotated legislation links you to case law, CRA rulings, EY purpose notes on select provisions, Finance consolidated explanatory notes, tax treaties, current and archived government publications, fillable forms, tax rates and tools, and short videos featuring tax technical commentary, rulings commentary and case commentary presented by EY tax professionals (connect easily with our iBox  ).
Case law
All reported income-tax-related judgments (English and French) from the Supreme Court of Canada, Federal Court, Federal Court of Appeal, Exchequer Court, Tax Appeal Board, Tax Review Board, 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 and rulings commentary (written and audio/visual excerpts from relevant 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.
Commentary
- EY’s Guide to Income Tax — Topically organized and searchable by section, the comprehensive commentary is written in plain language with extensive examples and audio insights.
- EY Case Commentary — Detailed analysis of high-profile tax cases by EY tax professionals.
- EY Ruling Commentary — Commentary on significant CRA rulings documents (technical interpretations and advance tax rulings). In addition, EY Tax Graphics™ provide clear and concise illustrations of transactions covered in select CRA rulings documents.
- EY Tax Alerts — Tax alerts on important tax matters.
- EY’s Guide to Preparing Personal Tax Returns — Written by tax professionals for tax professionals, includes a summary of what’s new for the taxation year, as well as tips, suggestions and reminders to consider when preparing personal tax returns.
- EY’s Guide to Tax Research and Writing — Outlines the tax research process — from establishing the facts to communicating your findings.
- Personal Tax, Wealth, and Estate Planning — Convenient access to EY Commentary materials that relate to personal tax, wealth and estate planning topics, as well as various personal tax calculators.
- EY Corporate Tax Update — Monthly updates on the latest income tax developments that may affect your quarterly or annual tax provision.
- EY’s TaxMatters@EY — Monthly email newsletter provides a summary of recent income tax developments, publications, and upcoming presentations.
- Accounting for Income Taxes — Canadian GAAP, US GAAP, and international financial reporting standards relating to the measurement of income tax obligations, along with commentary.
- Also included: CPA Magazine, Canadian Petroleum Tax Journal, Canadian Tax Highlights, Couzin Taylor Tax Intelligence and Tax Executives Institute.
Federal income tax legislation
- Income Tax Act, RSC 1985, c. 1 (5th Supp.) —Includes linked sections and defined terms, including purpose notes for selected provisions and the Pre-1972 Origin (which indicates which Act the subsection originated from).
- Income Tax Application Rules — Full text of all rules consolidated to date.
- Income Tax Regulations — Full text of the regulation, including all changes since 1993.
- 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.
- Tables of concordance — Between 1972 and 1985 ITAs; between ITA and Quebec legislation.
- Proposed/historical amendments — All proposed amending tax bills, notices of ways and means motions, relevant portions of other bills and amending regulations with accompanying regulatory impact analysis statements.
- Related legislation — Includes Canada Business Corporations Act, Canada Pension Plan, Employment Insurance Act, Interpretation Act, and Tax Court of Canada Act.
- Historical Income Tax Acts — Previously published editions of EY’s Federal Income Tax Act in PDF, along with consolidation dates and major amending bills.
- Index — Topical index to the Income Tax Act and regulations with more than 11,000 linked entries. Includes an alphabetical listing of allowable medical expenses.
- Consolidated explanatory notes — Department of Finance explanatory notes for enacted income tax bills to date are consolidated, in section order, as well as reproduced in their entirety.
- 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.
- Tax treaties — All Canadian income tax conventions, social security agreements, tax information exchange agreements, the Vienna and NATO tax-related conventions, and United Nations and OECD model conventions.
Forms, publications, and rulings
- Bulletins and circulars
- Carter Commission Report (1966)
- Directory/delegation of powers
- Forms
- Guides and pamphlets
- Income tax folios
- Income tax rulings
- Newsletters and technical documents.
Tax rates and tools
More than 50 tax rate tables and tools, including:
- Calculators (date calculators, personal tax calculator, and RRSP calculators)
- Corporate tax rates (including substantively enacted rates)
- Federal and Quebec tables of concordance
- Foreign exchange rates
- Income tax rates (corporate and personal)
- Personal income tax rates and credits
- Prescribed interest rates (federal, Alberta, Ontario, and Quebec)
- Reference tables (such as acquisition of control rules, elections, penalties and offences)
- Summaries of budget information (federal and provincial) (updated real-time on knotia.ca)
- Tax treaty tables (withholding taxes, treaty status, designated treaty countries)
- US personal and corporate federal income tax rates
Added benefits
News – All items from our daily Knotia news email are added to the What’s New section in FITAC, so that they are immediately searchable.
Experience premium support and training – Connect to our online demonstration site where one of our trainers can guide you through a brief personalized tour of the product to ensure you get the most out of your subscription.
Store entry last updated: August 2021 |
