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008160519s2016    onc     ol   f000 0 eng d
040 |aCaOODSP|beng
041 |aeng|afre
043 |an-cn---
0861 |aXB421-274/1-PDF
1101 |aCanada. |bParliament. |bHouse of Commons.
24513|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).
24611|aLoi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale)
260 |a[Ottawa] : |bHouse of Commons, |c2016.
300 |aii, 3 p.
4901 |aBill C-... ; |vBill C-274, 1st session, 42nd Parliament
500 |aFirst reading, May 19, 2016.
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.
546 |aText in English and French.
69207|2gccst|aShares
69207|2gccst|aTax credits
69207|2gccst|aLegislation
792 |tAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) |efre|w(CaOODSP)9.818065
830#0|aBill C-...|vBill C-274, 1st session, 42nd Parliament|w(CaOODSP)9.500659
85640|qPDF|s231 KB|uhttps://publications.gc.ca/collections/collection_2016/parl/XB421-274-1.pdf