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.
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|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]|
|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|| |
|Subject terms||Legislation, Tax benefits|
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