00000nam 2200000zi 4500 9.931087 CaOODSP 20231204085439 m o d f cr bn||||||||| 231201s2023 onc ol f000 0 eng d CaOODSP eng rda CaOODSP eng fre n-cn--- e-un--- XB441-59/1-PDF Canada. Parliament. House of Commons, issuing body. An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023 = Loi portant exécution de certaines dispositions de l’énoncé économique de l’automne déposé au Parlement le 21 novembre 2023 et de certaines dispositions du budget déposé au Parlement le 28 mars 2023. Loi portant exécution de certaines dispositions de l’énoncé économique de l’automne déposé au Parlement le 21 novembre 2023 et de certaines dispositions du budget déposé au Parlement le 28 mars 2023 Short title : Fall Economic Statement Implementation Act, 2023 [Ottawa] : House of Commons of Canada = Chambre des communes du Canada, 2023. 1 online resource (xvii, 523 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Bill C-... ; Bill C-59, 1st Session, 44th Parliament Cover title. "First Session, Forty-fourth Parliament, 70-71 Elizabeth II - 1 Charles III, 2021-2022-2023." "First reading, November 30, 2023." "Deputy Prime Minister and Minister Of Finance." "Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by (a) limiting the deductibility of net interest and financing expenses by certain corporations and trusts, consistent with certain Organisation for Economic Co-operation and Development and the Group of Twenty Base Erosion and Profit Shifting project recommendations; (b) implementing hybrid mismatch rules consistent with the Organisation for Economic Co-operation and Development and the Group of Twenty Base Erosion and Profit Shifting project recommendations regarding cross-border tax avoidance structures that exploit differences in the income tax laws of two or more countries to produce “deduction/non-inclusion mismatches”; (c) allowing expenditures incurred in the exploration and development of all lithium to qualify as Canadian exploration expenses and Canadian development expenses; (d) ensuring that only genuine intergenerational business transfers are excluded from the anti-surplus stripping rule in section 84.1 of the Income Tax Act"--Summary, page ii. Text in English and French. Expenditures, Public Law and legislation Canada. Budget Law and legislation Canada. Legislative bills lcgft An Act to implement certain provisions of the fall economic statement tabled in Parliament on November 21, 2023 and certain provisions of the budget tabled in Parliament on March 28, 2023 = fre (CaOODSP)9.931090 Bill C-... Bill C-59, 1st Session, 44th Parliament. (CaOODSP)9.500659 PDF 4.79 MB https://publications.gc.ca/collections/collection_2023/parl/XB441-59-1.pdf HTML N/A https://www.parl.ca/DocumentViewer/en/44-1/bill/C-59/first-reading 91178