00000nam 2200000zi 4500 9.899790 CaOODSP 20221107175221 m o d f cr bn||||||||| 210513s2021 onc ol f000 0 eng d CaOODSP eng rda CaOODSP eng fre n-cn--- XB432-208/3-PDF Canada. Parliament. House of Commons. An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) = Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale). Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale) [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2021. 1 online resource (ii, 3 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Bill C-... ; Bill C-208, 2nd session, 43rd Parliament "As passed by the House of Commons, May 12, 2021." Issued also in HTML format. "This enactment amends the Income Tax Act in order to provide that, in the case of qualified small business corporation shares and shares of the capital stock of a family farm or fishing corporation, siblings are deemed not to be dealing at arm’s length and to be related, and that, under certain conditions, the transfer of those shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older is to be excluded from the anti-avoidance rule of section 84.1"--Summary, page ii. Text in English and French. Canada. Income Tax Act. Small business Taxation Law and legislation Canada. Legislative bills lcgft An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) = fre (CaOODSP)9.899791 Bill C-... Bill C-208, 2nd session, 43rd Parliament. (CaOODSP)9.500659 PDF 164 KB https://publications.gc.ca/collections/collection_2021/parl/XB432-208-3.pdf HTML N/A https://www.parl.ca/DocumentViewer/en/43-2/bill/C-208/third-reading