00000nam 2200000za 4500 9.825204 CaOODSP 20221107144313 cr ||||||||||| 160930s1988 onc |o||||f|00 0|eng d CaOODSP eng n-cn--- F34-40/1988E-PDF Canada. Department of Finance. Explanatory notes to legislation relating to income tax [electronic resource] / issued by The Hon. Michael H. Wilson. [Ottawa] : Dept. of Finance Canada, 1988. 524 p. "June 1988." Issued also in French under title: Notes explicatives sur le projet de loi concernant l'impôt sur le revenu. "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. gccst Legislation gccst Income tax Wilson, Michael H. (Michael Holcombe), 1937- Notes explicatives sur le projet de loi concernant l'impôt sur le revenu (CaOODSP)9.825208 PDF 5.63 MB https://publications.gc.ca/collections/collection_2016/fin/F34-40-1988-eng.pdf