Legislative Proposals and Explanatory Notes Relating to Income Tax

Legislative Proposals and Explanatory Notes Relating to Income Tax
Author: Canada. Department of Finance
Publisher: Department of Finance Canada
Total Pages: 64
Release: 2006
Genre: Business & Economics
ISBN:

"This booklet contains proposed amendments to the Income Tax Act by The Honourable James M. Flaherty, Minister of Finance. These legislative measures implement a new system for the taxation of eligible dividends by Canadian corporations to shareholders resident in Canada. Contains replacement text for each clause of the Act to be amended, plus explanatory notes."--Government of Canada Publications website.

Explanatory Notes in Respect of Legislative Proposals Relating to the Income Tax Act and Related Regulations

Explanatory Notes in Respect of Legislative Proposals Relating to the Income Tax Act and Related Regulations
Author: Canada. Department of Finance
Publisher:
Total Pages: 136
Release: 2011
Genre: Income tax
ISBN:

"These explanatory notes describe proposed amendments to the "Income Tax Act" and related regulations to implement certain tax measures included in the Budget announced on June 6, 2011. These explanatory notes describe these proposed amendments, clause by clause, for the assistance of Members of Parliament, taxpayers, and their professional advisers."-- Preface, page 4

Legislative Proposals, Draft Regulations and Explanatory Notes Relating to Income Tax

Legislative Proposals, Draft Regulations and Explanatory Notes Relating to Income Tax
Author: Canada. Department of Finance
Publisher: Department of Finance Canada
Total Pages: 172
Release: 2004
Genre: Law
ISBN:

Presents & explains legislative proposals & draft regulations relating to the Income Tax Act, Budget Implementation Act, Bank Act, Cooperative Credit Associations Act, Income Tax Contraventions Interpretation Act, Tax Court of Canada Act, and Trust & Loan Companies Act. Matters covered include the disability supports deduction, indexation, tax credits, mutual fund corporations & trusts, charities, penalties, non-resident investors, and appeals.

Legislative Proposals and Explanatory Notes Relating to Income Tax -- Rev

Legislative Proposals and Explanatory Notes Relating to Income Tax -- Rev
Author: Canada. Department of Finance
Publisher:
Total Pages: 325
Release: 1998
Genre:
ISBN:

Contains draft legislative proposals, with explanatory notes appended, to amend the federal Income Tax Act, to implement measures that are consequential on changes to the Canada-US Tax Convention of 1980, and to amend the Income Tax Conventions Interpretation Act, the Old Age Security Act, and the War Veterans Allowance Act. The proposals relate to sections of the acts dealing with such matters as amounts owing by non-residents, expenses, tax credits, corporate immigration, savings plans, filing of returns, definitions of terms, and United States tax refunds.