Amendments to the Income Tax Act and related statutes : explanatory notes / issued by The Hon. Don Mazankowski. : F34-57/1992E-PDF

"The legislation to which these explanatory notes relate contains amendments to the Income Tax Act, the Canada Pension Plan, the Income Tax Conventions Interpretation Act, the Tax Rebate Discounting Act, the Unemployment Insurance Act, and certain related Acts. The amendments are intended to implement the income tax measures put forth in the budget of February 25, 1992, as well as other proposals that have been previously announced and that require changes to the Income Tax Act for their implementation. This legislation also contains a number of technical amendments that are designed to clarify and, in some cases, correct the application of the Income Tax Act and associated statutes. ..."--Pref.

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