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Amendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / Issued by the Minister... : F2-114/1997E

These amendments are intended to implement sales tax measures announced in April and October 1996. In addition, the legislation contains amendments intended to implement the Harmonized Sales Tax in accordance with agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997.--Preface The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as taxpayers and their professional advisors.--Preface

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.646637&sl=1

Renseignements sur la publication
Ministère/Organisme
  • Canada. Department of Finance. Minister of Finance.
TitreAmendments to the Excise Tax Act, the Federal-Provincial Fiscal Arrangements Act, the Income Tax Act, the Debt Servicing and Reduction Account Act and related Acts : explanatory notes / Issued by the Minister of Finance.
Type de publicationMonographie
Langue[Anglais]
Autres langues publiées[Français]
FormatTexte matériel
Autres formats offertsTexte numérique-[Anglais]
Note(s)
  • "These amendments are intended to implement sales tax measures announced in April and October 1996. In addition, the legislation contains amendments intended to implement the Harmonized Sales Tax in accordance with agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997."--Preface. "The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as taxpayers and their professional advisors."--Preface.
Information sur la publication
  • Ottawa - Ontario : Finance Canada. 1997.
ReliureSoftcover
Description446p. ; 23 cm.
ISBN0-660-17075-2
Numéro de catalogue
  • F2-114/1997E
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