Budget 1996

• 1996 Budget Technical Document -- The Budget Plan (PDF - 556,721 bytes).
• Resource Allowance -- News release 96-016, overview and draft legislation (PDF - 150,168 bytes).

Draft Legislation, Ways and Means Motions, Technical Bills and Explanatory Notes

• News release 96-102 (PDF - 3907 bytes).
• Amendments to the Excise Tax Act, ... and Related Acts: Explanatory Notes, from beginning to clause 134 (PDF - 450,948 bytes).
• Amendments to the Excise Tax Act, ... and Related Acts: Explanatory Notes, from clause 135 to the end (PDF - 446,254 bytes).

Notice of Ways and Means Motion to Amend the Excise Tax Act [and] Explanatory Note (December 11, 1996) - (PDF - 12,490 bytes).

Income Tax Ways and Means Motion Tabled in Parliament (News release 96-093, December 5, 1996) - (PDF - 9,716 bytes).

Notice of Ways and Means Motion: Income Tax Budget Amendments Act, 1996 (December 5, 1996) - (PDF - 367,820 bytes).

Explanatory Notes to Legislation Relating to Income Tax (December 5, 1996) - (PDF - 497,854 bytes).

Notice of Ways and Means Motion to amend the Excise Tax Act ... and related Acts (November 29, 1996).

• Part 1: to sub-section 267.1(2) (PDF - 623,803 bytes).
• Part 2: subsection 267.1(3) to preamble of 225.2(1) (PDF - 928,034 bytes).
• Part 3: paragraph 225.2(1)(a) to the end (Schedule) (PDF - 987,079 bytes).

Proposed Legislation Introduced on Harmonized Sales Tax And Streamlined GST (November 29, 1996) - (PDF - 19,135 bytes).
-- news release and backgrounder.

Notice of Ways and Means Motion : Income Tax Amendments Act, 1996 (November 21, 1996) 1,847,497 bytes).

Income Tax Amendments Introduced (News release 96-084, November 20, 1996) - (PDF - 139,045 bytes).
-- includes Backgrounder and Revised Explanatory Notes to a Ways and Means Motion Amending the Income Tax Act and Related Acts.

Changes Proposed to Expenditures Related to Tax Shelters. (News release 96-082, November 17, 1996) - (PDF - 48,691 bytes).
-- includes Backgrounder, Notice of Ways and Means motion and explanatory notes.

Finance Minister Announces 100 per cent GST Rebate on Books for Public Libraries, Educational Institutions, Municipalities and Qualifying Charities and Non-Profit Organizations (News release 96-076, October 23, 1996) - (PDF - 21,206 bytes).
-- includes Notice of Ways and Means motion and explanatory notes.

Draft Legislation On Insurers’ Policy Reserves (News release 96-069, October 7, 1996) - (PDF - 117,704 bytes).
-- includes draft amendments and explanatory notes.

Explanatory Notes to a Ways and Means Motion Amending the Income Tax Act and Related Acts (June 21, 1996) - (PDF - 713,492 bytes).

Income Tax Amendments Introduced (News release 96-045, June 20, 1996) - (PDF - 866,648 bytes).
-- includes text of Canadian Film or Video Production Tax Credit Regulations and a Notice of Ways and Means Motion to implement the draft technical amendments to the Income Tax Act and related statutes.

Federal Government, Three Provinces Reach Sales Tax Harmonization Agreements (News release 96-034, April 23, 1996) - (PDF - 898,934 bytes).
-- includes Amendments to the Excise Tax Act, the Income Tax Act and related acts: Notice of Ways and Means Motion, Draft Regulations and Explanatory Notes.

Notice of Ways and Means Motion to amend the Income Tax Act, the Excise Act, the Excise Tax Act, ... (March 29, 1996).

• Summary (PDF - 5708 bytes).
• Full text (PDF - 818,261 bytes).

Draft foreign reporting requirements released (News release 96-015, March 5, 1996) - (PDF - 100,374 bytes).
-- includes Draft Amendments on Information Returns.

Other Publications

Debt Operations Report: November 1996 (November 29, 1996) - (PDF - 174,417 bytes).

Annual Financial Report of the Government of Canada: Fiscal year 1995-96 (October 9, 1996) - (PDF - 460,068 bytes).

Fiscal Reference Tables, October 1996 (October 9, 1996) - (PDF - 376,967 bytes).

Government of Canada Tax Expenditures 1995 (August 15, 1996) - (PDF - 455,618 bytes).

• News Release 96-052: Finance Department Releases Tax Expenditure Report (PDF - 5048 bytes).