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
| 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 |
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| Subject terms | Canada. Income Tax Act. Small business -- Taxation -- Law and legislation -- Canada. |
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