Due to maintenance, the Publications.gc.ca website may operate intermittently between 5:00 am ET until 9:00 am ET on Sunday, October 22, 2017.
An Act to amend the Income Tax Act (economic substance): XB421-362/1-PDF
Loi modifiant la Loi de l’impôt sur le revenu (substance économique).
"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.
|Department/Agency||Parliament. House of Commons.|
|Title||An Act to amend the Income Tax Act (economic substance)|
|Subtitle||Loi modifiant la Loi de l’impôt sur le revenu (substance économique).|
|Series Title||Bill C-... ;|
|Publication Type||Series - View Master Record|
|Language||Bilingual-[English | French]|
|Electronic Document|| |
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.
Note: The URLs contained in this/these document(s) may no longer be functional
|Note||"First reading, June 19, 2017."|
|Number of Pages||ii, 1 p.|
|Subject Terms||Legislation, Tax benefits|
- Date modified: