Legislative Proposals and Explanatory Notes Relating to Income Tax


Book Description

"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


Book Description

"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




Explanatory Notes to Legislative Proposals Relating to the Income Tax Act and Regulations


Book Description

"These explanatory notes are provided to assist in an understanding of legislative proposals relating to incme tax. These explanatory notes describe these proposed amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Preface.







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


Book Description

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.