Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / published by Paul...: F2-114/1996E-PDF

"The legislation to which these explanatory notes relate contains amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts. These amendments are intended to implement sales tax measures announced in April and October 1996. In addition, the legislation contains amendments intended to implement the Harmonized Sales Tax in accordance with agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997. The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as taxpayers and their professional advisors" --Preface, p.3 of 218.

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada. Department of Finance. Minister of Finance.
Title Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / published by Paul Martin, Minister of Finance.
Publication type Monograph
Language [English]
Other language editions [French]
Later edition Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts :
Format Electronic
Electronic document
Other formats Paper-[English]
Note(s) The catalogue number (F2-114/1996E) and ISBN (0-660-16733-6) for the print edition have been incorrectly copied in this electronic publication.
Publishing information Ottawa - Ontario : Finance Canada. December 1996.
Description 218, 219p.
Catalogue number
  • F2-114/1996E-PDF
Subject terms Excise taxes
Federal taxes
Fiscal policy
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