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
| 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 |
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| Subject terms | Legislation Tax credits Donations |