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...: YX4-2021/21-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=9.901405&sl=0
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| 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). |
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| Publication type | Monograph - View Master Record |
| Language | Bilingual-[English | French] |
| Format | Digital text |
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| Parallel description | [French] |
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| Description | 1 online resource (ii, 3 pages). |
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