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008160930s1988    onc    |o||||f|00 0|eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aF34-40/1988E-PDF
1101 |aCanada. |bDepartment of Finance.
24510|aExplanatory notes to legislation relating to income tax |h[electronic resource] / |cissued by The Hon. Michael H. Wilson.
260 |a[Ottawa] : |bDept. of Finance Canada, |c1988.
300 |a524 p.
500 |a"June 1988."
500 |aIssued also in French under title: Notes explicatives sur le projet de loi concernant l'impôt sur le revenu.
520 |a"The Legislation tabled today contains proposed amendments to the Income Tax Act, the Canada Pension Plan, the Unemployment Insurance Act, 1971, the Federal-Provincial Arrangements and Federal Post-Secondary Education and Health Contributions Act, 1977 and certain related Acts. These amendments are intended to implement the tax reform proposals announced on December 18, 1987 as well as the proposals announced in the February 10, 1988 budget and the proposals originally announced on October 1, 1987 relating to the taxation of trusts and their beneficiaries. These explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament, taxpayers and their professional advisers."--Pref.
69207|2gccst|aLegislation
69207|2gccst|aIncome tax
7001 |aWilson, Michael H.|q(Michael Holcombe),|d1937-
77508|tNotes explicatives sur le projet de loi concernant l'impôt sur le revenu |w(CaOODSP)9.825208
85640|qPDF|s5.63 MB|uhttps://publications.gc.ca/collections/collection_2016/fin/F34-40-1988-eng.pdf