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...: XB432-208/3-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.899790&sl=0

Publication information
Department/Agency Canada. Parliament. House of Commons.
Title 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).
Variant title Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale)
Series title Bill C-... ; Bill C-208, 2nd session, 43rd Parliament
Publication type Series - View Master Record
Language Bilingual-[English | French]
Format Electronic
Electronic document
Note(s) "As passed by the House of Commons, May 12, 2021."
Issued also in HTML format.
Text in English and French.
Publishing information [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2021.
Description 1 online resource (ii, 3 pages).
Catalogue number
  • XB432-208/3-PDF
Subject terms Canada. Income Tax Act.
Small business -- Taxation -- Law and legislation -- Canada.
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: