Explanatory notes to legislation relating to income tax / issued by The Hon. Michael H. Wilson.: F34-40/1988E-PDF

"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.

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Publication information
Department/Agency Canada. Department of Finance.
Title Explanatory notes to legislation relating to income tax / issued by The Hon. Michael H. Wilson.
Publication type Monograph
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) "June 1988."
Issued also in French under title: Notes explicatives sur le projet de loi concernant l'impôt sur le revenu.
Publishing information [Ottawa] : Dept. of Finance Canada, 1988.
Author / Contributor Wilson, Michael H.(Michael Holcombe),1937-
Description 524 p.
Catalogue number
  • F34-40/1988E-PDF
Subject terms Legislation
Income tax
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