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| 02546nam 2200397zi 4500 |
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| 001 | 9.901405 |
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| 003 | CaOODSP |
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| 005 | 20221107175645 |
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| 006 | m o d f |
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| 007 | cr bn||||||||| |
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| 008 | 210702s2021 onc ol f000 0 eng d |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 041 | 0 |aeng|afre |
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| 043 | |an-cn--- |
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| 086 | 1 |aYX4-2021/21-PDF |
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| 110 | 1 |aCanada.|eenacting jurisdiction. |
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| 245 | 13|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). |
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| 246 | 31|aLoi modifiant la Loi de l’impôt sur le revenu (transfert d’une petite entreprise ou d’une société agricole ou de pêche familiale) |
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| 264 | 1|a[Ottawa] : |b[House of Commons of Canada], |c2021. |
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| 300 | |a1 online resource (ii, 3 pages). |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aStatutes of Canada ..., chapter ... ; |vStatutes of Canada 2021, chapter 21, 2nd session, 43rd Parliament |
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| 500 | |a"Assented to June 29, 2021, Bill C-208." |
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| 500 | |aIssued also in HTML format. |
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| 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. |
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| 546 | |aText in English and French. |
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| 610 | 10|aCanada. |tIncome Tax Act. |
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| 650 | 0|aSmall business|xTaxation|xLaw and legislation|zCanada. |
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| 655 | 7|aStatutes and codes|2lcgft |
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| 710 | 1 |aCanada. |bParliament. |bHouse of Commons, |eissuing body. |
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| 792 | |tAn Act to amend the Income Tax Act (transfer of small business or family farm or fishing corporation) = |w(CaOODSP)9.901407 |
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| 830 | #0|aStatutes of Canada ..., chapter ...|vStatutes of Canada 2021, chapter 21, 2nd session, 43rd Parliament.|w(CaOODSP)9.500677 |
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| 856 | 40|qPDF|s164 KB|uhttps://publications.gc.ca/collections/collection_2021/lois-statutes/YX4-2021-21.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.parl.ca/DocumentViewer/en/43-2/bill/C-208/royal-assent |
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