00000nam 2200000za 4500 9.834760 CaOODSP 20221107150516 cr ||||||||||| 170410s2017 onc ob f000 0 eng d CaOODSP eng n-cn--- YN5-118/2017E-PDF Mahabir, Mark, 1974- Cost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) [electronic resource]. Ottawa : Office of the Parliamentary Budget Officer, 2017. 23 p. Issued also in French under title: Estimation des coûts du projet de loi C-274, Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale). Cover title. "30 March 2017.” Written by: Mark Mahabir. Cf. Verso of cover. Includes bibliographical references (p. 21). "Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals. The bill was defeated in the House of Commons on 8 February 2017 on second reading. This report estimates costs of the bill had it been enacted"--Executive summary, p. 1. gccst Farms gccst Small businesses gccst Taxes gccst Legislation Canada. Office of the Parliamentary Budget Officer. Estimation des coûts du projet de loi C-274, Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale) (CaOODSP)9.834761 PDF 348 KB https://publications.gc.ca/collections/collection_2017/dpb-pbo/YN5-118-2017-eng.pdf