Explanatory Notes Relating to the Income Tax Act, the Excise Tax Act and Related Acts and Regulations


Book Description

"These explanatory notes describe proposed amendments to the Income Tax Act, the Excise Tax Act and related acts and regulations. These explanatory notes describe these proposed amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisors."--Preface.



















Amendments to the Excise Tax Act


Book Description