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| 01957cam 2200313za 4500 |
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| 001 | 9.818063 |
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| 003 | CaOODSP |
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| 005 | 20221107142627 |
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| 007 | cr ||||||||||| |
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| 008 | 160519s2016 onc ol f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 041 | |aeng|afre |
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| 043 | |an-cn--- |
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| 086 | 1 |aXB421-274/1-PDF |
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| 110 | 1 |aCanada. |bParliament. |bHouse of Commons. |
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| 245 | 13|aAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) |h[electronic resource] = |bLoi modifiant la Loi de l'impôt sur le revenu (transfert d'une petite entreprise ou d'une société agricole ou de pêche familiale). |
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| 246 | 11|aLoi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale) |
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| 260 | |a[Ottawa] : |bHouse of Commons, |c2016. |
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| 300 | |aii, 3 p. |
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| 490 | 1 |aBill C-... ; |vBill C-274, 1st session, 42nd Parliament |
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| 500 | |aFirst reading, May 19, 2016. |
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| 520 | |aThis enactment amends the Income Tax Act in order to provide that, in the case of qualified small business corporation shares and shares of the capital stock of a family farm or fishing corporation, siblings are deemed not to be dealing at arm’s length and to be related, and that, under certain conditions, the transfer of those shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older is to be excluded from the anti-avoidance rule of section 84.1. |
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| 546 | |aText in English and French. |
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| 692 | 07|2gccst|aShares |
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| 692 | 07|2gccst|aTax credits |
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| 692 | 07|2gccst|aLegislation |
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| 792 | |tAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) |w(CaOODSP)9.818065 |
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| 830 | #0|aBill C-...|vBill C-274, 1st session, 42nd Parliament|w(CaOODSP)9.500659 |
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| 856 | 40|qPDF|s231 KB|uhttps://publications.gc.ca/collections/collection_2016/parl/XB421-274-1.pdf |
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