Explanatory notes to legislation relating to income tax / issued by The Hon. Don Mazankowski.: F34-53/1991E-PDF

"The legislation to which these explanatory notes relate contains amendments to the Income Tax Act, the Income Tax Application Rules, 1971, the Canada Pension Plan, the Cultural Property Export and Import Act, the Income Tax Conventions Interpretation Act, the Unemployment Insurance Act and certain related Acts. These amendments are intended to implement the income tax measures put forth in the budgets of February 20, 1990 and February 26, 1991, as well as other proposals that have been previously announced and which require changes to the, Income Tax Act for their implementation. This legislation also contains a large, number of technical amendments that are designed to clarify and, in some cases, correct the application of the Income Tax Act and associated statutes. ..."--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. Don Mazankowski.
Publication type Monograph
Language [English]
Format Electronic
Electronic document
Note(s) "May 1991."
Publishing information [Ottawa] : Dept. of Finance Canada, 1991.
Author / Contributor Mazankowski, Don,1935-
Description ix, 447 p.
Catalogue number
  • F34-53/1991E-PDF
Subject terms Legislation
Income tax
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