Legislative and Regulatory Proposals and Explanatory Notes Relating to Income Tax

Legislative and Regulatory Proposals and Explanatory Notes Relating to Income Tax
Author: Canada. Department of Finance
Publisher: Department of Finance, Canada
Total Pages: 40
Release: 1997
Genre: Collection laws
ISBN:

In 1995, the Canadian Institute of Chartered Accountants established new accounting standards for the recognition, measurement, presentation and disclosure of impaired loans, restructured loans and foreclosed assets. This document presents the legislative and regulatory proposals and explanatory notes relating to income tax.

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.

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