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 |
|
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: