Cost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) .: YN5-118/2017E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834760&sl=0
| Department/Agency |
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| Title | Cost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) . |
| Publication type | Monograph |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
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| Author / Contributor |
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| Description | 23 p. |
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