An Act to amend the Income Tax Act (economic substance) = Loi modifiant la Loi de l’impôt sur le revenu (substance économique).: XB421-362/1-PDF

"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.

Permanent link to this Catalogue record:
http://publications.gc.ca/pub?id=9.838571&sl=0

Publication information
Department/Agency Canada. Parliament. House of Commons.
Title An Act to amend the Income Tax Act (economic substance) = Loi modifiant la Loi de l’impôt sur le revenu (substance économique).
Variant title Loi modifiant la Loi de l’impôt sur le revenu (substance économique)
Series title Bill C-... ; Bill C-362, 1st session, 42nd Parliament
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document

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Note(s) "First reading, June 19, 2017."
Text in English and in French.
Publishing information [Ottawa] : House of Commons, 2017.
Description ii, 1 p.
Catalogue number
  • XB421-362/1-PDF
Subject terms Legislation, Tax benefits

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