Author : Canada. Department of Finance
Publisher :
Page : 188 pages
File Size : 42,94 MB
Release : 1999
Category : Income tax
ISBN :
Book Description
Contains draft legislative proposals, with explanatory notes, to amend the federal Income Tax Act. The proposals relate to sections of the Act dealing with such matters as interest, deductions, exchanges of property, avoidance, tax credits, definitions, child care expenses, amalgamations, foreign affiliates, capital gains, private corporations, insurance corporations, pension plan transfers, charities, reassessment, refunds, and collection restrictions.