000 01381cam  2200301za 4500
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008170620s2017    onc    |o||||f|0| 0|eng d
040 |aCaOODSP|beng
041 |aeng|afre
043 |an-cn---
0861 |aXB421-362/1-PDF
1101 |aCanada. |bParliament. |bHouse of Commons.
24513|aAn Act to amend the Income Tax Act (economic substance) |h[electronic resource] = |bLoi modifiant la Loi de l’impôt sur le revenu (substance économique).
24611|aLoi modifiant la Loi de l’impôt sur le revenu (substance économique)
260 |a[Ottawa] : |bHouse of Commons, |c2017.
300 |aii, 1 p.
4901 |aBill C-... ; |vBill C-362, 1st session, 42nd Parliament
500 |a"First reading, June 19, 2017."
520 |a"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.
546 |aText in English and in French.
69207|2gccst|aLegislation
69207|2gccst|aTax benefits
792 |tAn Act to amend the Income Tax Act (economic substance) |w(CaOODSP)9.838572
830#0|aBill C-...|vBill C-362, 1st session, 42nd Parliament|w(CaOODSP)9.500659
85640|qPDF|s150 KB|uhttps://publications.gc.ca/collections/collection_2017/parl/XB421-362-1.pdf