000 02097cam  2200325za 4500
0019.834760
003CaOODSP
00520221107150516
007cr |||||||||||
008170410s2017    onc     ob   f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aYN5-118/2017E-PDF
1001 |aMahabir, Mark,|d1974-
24510|aCost estimate for Bill C-274, An Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) |h[electronic resource].
260 |aOttawa : |bOffice of the Parliamentary Budget Officer, |c2017.
300 |a23 p.
500 |aIssued also in French under title: Estimation des coûts du projet de loi C-274, Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale).
500 |aCover title.
500 |a"30 March 2017.”
500 |aWritten by: Mark Mahabir. Cf. Verso of cover.
504 |aIncludes bibliographical references (p. 21).
520 |a"Bill C-274 was a private member’s bill that sought to facilitate the transfer of small businesses or family farms, or fishing operations, between members of the same family, by amending the Income Tax Act (ITA). It would have allowed owners and buyers in the same family to enjoy the same rights and privileges as those for a transaction between non-related individuals. The bill was defeated in the House of Commons on 8 February 2017 on second reading. This report estimates costs of the bill had it been enacted"--Executive summary, p. 1.
69207|2gccst|aFarms
69207|2gccst|aSmall businesses
69207|2gccst|aTaxes
69207|2gccst|aLegislation
7101 |aCanada. |bOffice of the Parliamentary Budget Officer.
77508|tEstimation des coûts du projet de loi C-274, Loi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale) |w(CaOODSP)9.834761
85640|qPDF|s348 KB|uhttps://publications.gc.ca/collections/collection_2017/dpb-pbo/YN5-118-2017-eng.pdf