New commentary has been added to the Canadian Tax Reporter:
- S. 146.6: Tax-Free First Home Savings Account
- Reg. 219: First Home Savings Account
- Reg. 4900: [Prescribed qualified investments] (Updated)
- S. 221.01: Providing information returns in electronic format (Updated)
Six new federal Topic Pages have been added to CCH AnswerConnect Canada:
- Select Luxury Items Tax Act ("SLITA")
- Deduction of Automobile Expenses for Businesses
- Transfer Pricing Transaction Types
- Types d'opérations en matière de prix de transfert
- Transfer Pricing Documentation and Administration
- Documentation et administration en matière de prix de transfert
- Allowable Transfer Pricing Methods
- Méthodes de prix de transfert autorisées
- Transfer Pricing and Tax Treaties
- Prix de transfert et conventions fiscales
Four Topic Pages were recently updated: