Cost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation): YN5-118/2017E-PDF

"Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals. The bill was defeated in the House of Commons on 8 February 2017 on second reading. This report estimates costs of the bill had it been enacted"--Executive summary, p. 1.

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Department/Agency Office of the Parliamentary Budget Officer.
Title Cost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation)
Publication Type Monograph
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Estimation des coûts du projet de loi C-274, Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale). Cover title. "30 March 2017.” "This report was prepared by the staff of the Parliamentary Budget Officer. Mark Mahabir wrote the report. Jason Jacques provided comments. Jocelyne Scrim and Nancy Beauchamp assisted with the preparation of the report for publication”--Verso of cover.
Date 2017.
Number of Pages 23 p.
Catalogue Number
  • YN5-118/2017E-PDF
Subject Terms Farms, Small businesses, Taxes, Legislation