Technical notes to a notice of ways and means motion relating to income tax / issued by The Hon. Michael Wilson. : F34-27/1986E-PDF

"The Notice of Ways and Means Motion contains proposed amendments to the Income Tax Act that were announced in the February 26, 1986 budget. The Notice also contains other proposed amendments to the Act including those relating to the minimum tax, the exploration tax credit, the revised definition of Canadian exploration expense and the new rules relating to carve-out arrangements. Also included are several proposed amendments to Bill C-84, which received Royal Assent February13, 1986, and changes to the income attribution rules introduced in that bill. ..."--Pref.

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