000 02546nam  2200397zi 4500
0019.901405
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008210702s2021    onc     ol   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
0410 |aeng|afre
043 |an-cn---
0861 |aYX4-2021/21-PDF
1101 |aCanada.|eenacting jurisdiction.
24513|aAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) = |bLoi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale).
24631|aLoi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale)
264 1|a[Ottawa] : |b[House of Commons of Canada], |c2021.
300 |a1 online resource (ii, 3 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aStatutes of Canada ..., chapter ... ; |vStatutes of Canada 2021, chapter 21, 2nd session, 43rd Parliament
500 |a"Assented to June 29, 2021, Bill C-208."
500 |aIssued also in HTML format.
520 |a"This enactment amends the Income Tax Act in order to provide that, in the case of qualified small business corporation shares and shares of the capital stock of a family farm or fishing corporation, siblings are deemed not to be dealing at arm’s length and to be related, and that, under certain conditions, the transfer of those shares by a taxpayer to the taxpayer’s child or grandchild who is 18 years of age or older is to be excluded from the anti-avoidance rule of section 84.1."--Summary, page ii.
546 |aText in English and French.
61010|aCanada. |tIncome Tax Act.
650 0|aSmall business|xTaxation|xLaw and legislation|zCanada.
655 7|aStatutes and codes|2lcgft
7101 |aCanada. |bParliament. |bHouse of Commons, |eissuing body.
792 |tAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) = |w(CaOODSP)9.901407
830#0|aStatutes of Canada ..., chapter ...|vStatutes of Canada 2021, chapter 21, 2nd session, 43rd Parliament.|w(CaOODSP)9.500677
85640|qPDF|s164 KB|uhttps://publications.gc.ca/collections/collection_2021/lois-statutes/YX4-2021-21.pdf
8564 |qHTML|sN/A|uhttps://www.parl.ca/DocumentViewer/en/43-2/bill/C-208/royal-assent