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 / published by Paul... : F2-114/1996E-PDF

"The legislation to which these explanatory notes relate contains 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. 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. 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, p.3 of 218.

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