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An Act to amend the Income Tax Act (gift in virtual currency) = Loi modifiant la Loi de l’impôt sur le revenu (don en monnaie virtuelle).XB421-452/1-PDF

"This enactment amends the Income Tax Act to provide that a taxpayer’s taxable capital gain for a taxation year from the disposition of a property is equal to zero if the disposition is the making of a gift in an eligible virtual currency to a qualified donee"--Summary, page ii.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.873299&sl=0

Publication information
Department/Agency
  • Canada. Parliament. House of Commons.
TitleAn Act to amend the Income Tax Act (gift in virtual currency) = Loi modifiant la Loi de l’impôt sur le revenu (don en monnaie virtuelle).
Variant title
  • Loi modifiant la Loi de l’impôt sur le revenu (don en monnaie virtuelle)
Series title
  • Bill C-... ; Bill C-452, 1st session, 42nd Parliament
Publication typeMonograph - View Master Record
LanguageBilingual-[English | French]
FormatDigital text
Electronic document
Parallel description[French]
Note(s)
  • "First reading, May 17, 2019."
  • Title from cover.
  • Issued also in HTML format.
  • Text in English and in French.
Publishing information
  • [Ottawa, Ontario] : House of Commons of Canada = Chambre des communes du Canada, 2019.
Description1 online resource (ii, 1 page).
Catalogue number
  • XB421-452/1-PDF
Subject terms
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