01381cam 2200301za 45009.838571CaOODSP20221107151418cr |||||||||||170620s2017 onc |o||||f|0| 0|eng dCaOODSPengengfren-cn---XB421-362/1-PDFCanada. Parliament. House of Commons.An Act to amend the Income Tax Act (economic substance) [electronic resource] = Loi modifiant la Loi de l’impôt sur le revenu (substance économique).Loi modifiant la Loi de l’impôt sur le revenu (substance économique)[Ottawa] : House of Commons, 2017.ii, 1 p.Bill C-... ; Bill C-362, 1st session, 42nd Parliament"First reading, June 19, 2017.""This enactment amends the Income Tax Act to deem certain avoidance transactions to be a misuse of provisions providing for tax benefits"--Summary, p. ii.Text in English and in French.gccstLegislationgccstTax benefitsAn Act to amend the Income Tax Act (economic substance) (CaOODSP)9.838572Bill C-...Bill C-362, 1st session, 42nd Parliament(CaOODSP)9.500659PDF150 KBhttps://publications.gc.ca/collections/collection_2017/parl/XB421-362-1.pdf