Explanatory notes to draft income tax amendments / issued by The Hon. Michael H. Wilson. : F34-51/1990E-PDF

"The draft legislation to which these explanatory notes relate contains proposed amendments to the Income Tax Act, the Income Tax Application Rules, 1971, the Canada Pension Plan, the Cultural Property Export and Import Act, the Income Tax Conventions Interpretation Act, the Unemployment Insurance Act and certain related Acts. These amendments are intended to implement the income tax measures put forth in the budget of February 20, 1990, as well as all other proposals that have been announced before July 1990 and which require changes to the Income Tax Act for their implementation."--Pref.

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