FEDERAL BILL

Bill C-323, An Act To Amend The Income Tax Act (rehabilitation Of Historic Property)

FEDERAL BILL - AMENDS ONE STATUTE

Committee
March 24, 2017


SUMMARY This enactment amends the Income Tax Act to establish a tax credit for expenses related to the rehabilitation of a historic property. It also establishes a tax deduction for the capital cost of property used in the course of such a rehabilitation.


Published on March 24, 2017

Bill Summary

Bill C-323, An Act To Amend The Income Tax Act (rehabilitation Of Historic Property)

SUMMARY

This enactment amends the Income Tax Act to establish a tax credit for expenses related to the rehabilitation of a historic property. It also establishes a tax deduction for the capital cost of property used in the course of such a rehabilitation.

This Bill Amends The Following Statutes

  1. Income Tax Act R.S.C., 1985, c. 1 (5th Supp.)

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