An Act to amend the Income Tax Act (business transfer) = Loi modifiant la Loi de l'impôt sur le revenu (transmission d'entreprises).: XB421-275/1-PDF
This enactment amends the Income Tax Act in order to exclude, under certain conditions, the transfer of qualified small business corporation shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older from the anti-avoidance rule of section 84.1.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.818068&sl=0
| Department/Agency | Canada. Parliament. House of Commons. |
|---|---|
| Title | An Act to amend the Income Tax Act (business transfer) = Loi modifiant la Loi de l'impôt sur le revenu (transmission d'entreprises). |
| Variant title | Loi modifiant la Loi de l’impôt sur le revenu (transmission d’entreprises) |
| Series title | Bill C-... ; Bill C-275, 1st session, 42nd Parliament |
| Publication type | Series - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | First reading, May 19, 2016. Text in English and French. |
| Publishing information | [Ottawa] : House of Commons, 2016. |
| Description | ii, 3 p. |
| Catalogue number |
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| Subject terms | Shares Tax credits Legislation |