An Act to amend the Income Tax Act (donations involving private corporation shares or real estate) = Loi modifiant la Loi de l’impôt sur le revenu (dons concernant des actions de sociétés privées ou des...: XB432-256/1-PDF
"This enactment amends the Income Tax Act to provide an exemption from capital gains tax in respect of certain arm’s length dispositions of real estate or private corporation shares to charities"--Summary, page ii.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.894076&sl=0
| Department/Agency | Canada. Parliament. House of Commons, issuing body. |
|---|---|
| Title | An Act to amend the Income Tax Act (donations involving private corporation shares or real estate) = Loi modifiant la Loi de l’impôt sur le revenu (dons concernant des actions de sociétés privées ou des biens immobiliers). |
| Variant title | Loi modifiant la Loi de l’impôt sur le revenu (dons concernant des actions de sociétés privées ou des biens immobiliers) |
| Series title | Bill C-... ; Bill C-256, 2nd session, 43rd Parliament |
| Publication type | Series - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "First reading, November 26, 2020." "Mr. Morantz." Issued also in HTML format. Text in English and French. |
| Publishing information | [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2020. |
| Description | 1 online resource (ii, 8 pages). |
| Catalogue number |
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| Subject terms | Canada. Income Tax Act. Charitable uses, trusts, and foundations -- Taxation -- Canada. Capital gains tax -- Law and legislation -- Canada. Tax exemption -- Law and legislation -- Canada. |
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