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.
Title 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).
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 type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document
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.
Description 1 online resource (ii, 1 page).
Catalogue number
  • XB421-452/1-PDF
Subject terms Legislation
Tax credits
Donations
Request alternate formats
To request an alternate format of a publication, complete the Government of Canada Publications email form. Use the form’s “question or comment” field to specify the requested publication.
Date modified: