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.

Permanent link to this Catalogue Record: What is a permanent link?
http://publications.gc.ca/pub?id=9.834760&sl=0
MARC XML Format   MARC HTML Format

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

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.


Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
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